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A company enquired whether works to divide a property into three apartments for rental purposes could be taxed at the reduced rate of 10%. The Directorate-General for Taxes (DGT) has ruled that this reduced rate is not applicable, and therefore the standard rate of 21% must be applied.
Cuestión planteada Aplicabilidad del tipo reducido del 10 por ciento a las obras descritas, procedimiento y plazos para rectificar las facturas y las declaraciones presentadas por el Impuesto en relación con estas operaciones.
No procede el tipo reducido del 10% por construcción o rehabilitación porque la obra no cumple los requisitos de reconstrucción de elementos estructurales, fachadas o cubiertas. Tampoco aplica el tipo reducido para renovación y reparación de viviendas porque el destinatario de las obras no es una persona física ni una comunidad de propietarios. En consecuencia, la ejecución de las obras tributa al tipo general del 21%.
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