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A company specialising in property leasing has enquired whether it can apply the 10% VAT rate to works carried out on its properties. The DGT has ruled that if the works qualify as renovation, the reduced rate applies even if requested by the tenant, as the company is the actual recipient and developer.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si procede la aplicación del tipo impositivo reducido del 10 por ciento.
Para aplicar el tipo del 10% por rehabilitación, las obras deben ser de construcción o rehabilitación de edificios destinados principalmente a viviendas, mediante contrato directo entre promotor y contratista. Se requiere que el objeto principal sea la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y que el coste exceda el 25% del valor de la edificación sin el suelo. Si las obras no son de rehabilitación, el tipo general es el 21%, salvo que sean de renovación y reparación bajo los requisitos del artículo 91.uno.2.10º, los cuales no se cumplen si el destinatario no es una persona física para uso particular.
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