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A real estate developer inquired whether advance payments received before the completion of a property's construction are subject to the reduced 10% VAT rate. The DGT ruled that such advance payments trigger the tax at the time of collection and are subject to the 10% rate, as the building is intended for residential use.
Question raised 1. Application of the 10 percent reduced rate corresponding to advance payments until the completion of the work as provided for in Law 37/1992 on Value Added Tax.
Payments made by the client during construction constitute advance payments on which VAT accrues at the time of collection. As these are payments for the delivery of a building suitable for use as a dwelling, the reduced rate of 10% applies. However, if delivery were to occur before the completion of construction due to a contractual breach by the developer, the general rate of 21% would apply.
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