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The applicant asks which VAT rate applies to the purchase of a plot for building a home, whether through a developer or via self-build. The DGT rules that the sale of the land is a separate transaction subject to 21% VAT, whereas the construction of the dwelling may be subject to the reduced rate of 10% if certain requirements are met.
Cuestión planteada Tipo impositivo aplicable a la entrega de la parcela, tanto si la vivienda se construye por la promotora transmitente como si la consultante decide autopromover la vivienda posteriormente con un proyecto distinto.
La transmisión de una parcela de terreno constituye una operación distinta e independiente de la construcción de la vivienda, por lo que tributa al tipo general del 21% de IVA. La ejecución de obras de construcción de la vivienda podrá aplicar el tipo reducido del 10% siempre que se cumplan las condiciones del artículo 91.Uno.3.1º de la Ley 37/1992. En este caso, no se considera una operación única porque la entrega del solar es previa y la consultante tiene capacidad de decidir sobre la construcción.
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