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The inquiry asks whether the maintenance and repair of elevators for homeowners' associations can benefit from the reduced 10% VAT rate. The DGT rules that periodic maintenance is a continuous service subject to 21% VAT, whereas non-periodic repairs may qualify for the 10% rate if they are classified as works and meet all legal requirements.
Cuestión planteada Tipo impositivo aplicable a los servicios de reparación y mantenimiento señalados, efectuados para comunidades de propietarios y, en particular si a los mismos les resulta aplicable el tipo reducido del artículo 91.Uno.2.10º de la Ley 37/1992.
El mantenimiento periódico de ascensores y puertas automáticas es una prestación de servicios y no una ejecución de obra, por lo que tributa al 21%. Las reparaciones no periódicas que supongan una modificación sustancial o arreglo de elementos pueden tributar al 10% si son ejecuciones de obra de renovación o reparación. Para aplicar el tipo reducido, el coste de los materiales aportados no debe exceder el 40% de la base imponible y el destinatario debe ser una comunidad de propietarios o persona física que use la vivienda para uso particular.
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