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A local council has requested clarification on whether the renovation of a municipal property intended for rent should be taxed at 21% or 10% VAT. The Directorate General for Taxes (DGT) has ruled that the reduced 10% rate only applies if the works qualify as renovation by meeting specific qualitative and quantitative requirements, or if the renovation requirements for private individuals are met, neither of which applies in this instance.
Cuestión planteada Tipo impositivo aplicable a la ejecución de obra consultada y, en caso de proceder la aplicación del tipo reducido, forma de regularizar los pagos realizados hasta la fecha aplicando el tipo general del Impuesto.
El tipo reducido del 10% se aplica a ejecuciones de obras de construcción o rehabilitación de edificaciones destinadas principalmente a viviendas, siempre que se cumplan los requisitos de reconstrucción y coste establecidos en la Ley. Si la obra no es de rehabilitación, no procede el tipo del 10% por renovación y reparación porque el destinatario es un ayuntamiento y no una persona física para uso particular. En caso de que procediera el tipo del 10%, la contratista debe rectificar las cuotas del 21% mediante el procedimiento de rectificación de autoliquidaciones o regularizando en periodos posteriores.
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