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A taxpayer intends to acquire a property currently under construction for the self-build of their main residence. The DGT has ruled that, as the works are not yet complete, neither the exemption for the first supply nor the reduced VAT rate applies.
Cuestión planteada Tipo impositivo aplicable a la adquisición de la edificación en construcción descrita.
Las entregas de edificaciones en construcción o no terminadas están sujetas y no exentas de IVA cuando las realiza un empresario o profesional. Para aplicar el tipo reducido del 10%, la edificación debe estar terminada y ser apta para su uso como vivienda, contando con cédula de habitabilidad o licencia de primera ocupación. Al tratarse de una edificación en curso, la transmisión tributa al tipo general del 21%.
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