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An individual requested clarification on which materials are included and which VAT rate applies to a bathroom renovation where the company provides the materials. The DGT ruled that the reduced rate of 10% may be applied if the cost of the materials provided does not exceed 40% of the taxable base.
Cuestión planteada - Cómo computan los materiales aportados, y tipo impositivo aplicable a la reforma mencionada a efectos del Impuesto sobre el Valor añadido.
Para aplicar el tipo reducido del 10% en obras de renovación y reparación en viviendas, el coste de los materiales aportados por el profesional no debe exceder el 40% de la base imponible. Se consideran materiales todos los bienes corporales que queden incorporados al edificio, como ladrillos, yeso o sanitarios, incluyendo actuaciones subcontratadas. Si el coste de los materiales supera dicho límite, se aplicará el tipo general del 21% a la totalidad de la operación. No es posible aplicar el tipo reducido solo a una parte de la ejecución de la obra.
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