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An association inquired whether fees for architects and project endorsements for a housing centre could qualify for the reduced 10% VAT rate. The Directorate-General for Taxes (DGT) ruled that these services do not constitute construction works and must therefore be taxed at the standard rate of 21%.
Cuestión planteada Aplicabilidad del tipo reducido del 10 por ciento en el Impuesto sobre el Valor Añadido a los mencionados gastos, como parte de la ejecución de obras de construcción de un edificio que se destinará a vivienda.
El tipo reducido del 10% se aplica exclusivamente a las ejecuciones de obra por contrato directo entre promotor y contratista para edificios destinados principalmente a vivienda. Los servicios profesionales de arquitectura no tienen la consideración de ejecuciones de obra según el artículo 91 de la Ley 37/1992. Por tanto, los honorarios de arquitectos y técnicos deben tributar al tipo impositivo general del 21%.
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