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A masonry professional has enquired about the applicable VAT rate when the client provides the materials for home renovations. The DGT clarifies that for renovation and repair works, the reduced rate of 10% may be applied, provided that the cost of materials supplied by the professional does not exceed 40% of the taxable base.
Cuestión planteada Tipo Impositivo aplicable en los casos en que el cliente sea quien aporte los materiales para la reforma a efectos del Impuesto sobre el Valor Añadido.
Para obras de renovación y reparación en viviendas (art. 91.uno.2.10º Ley IVA), el tipo reducido del 10% procede si el destinatario es persona física para uso particular o comunidad de propietarios, la vivienda terminó su construcción hace al menos dos años y el coste de los materiales aportados por el profesional no supera el 40% de la base imponible. Si el coste de los materiales excede dicho límite, la operación se considera entrega de bienes y tributa al 21%. Las obras realizadas por subcontratistas para otros contratistas tributarán siempre al 21%.
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