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A civil engineering company has requested clarification on the VAT rate applicable to works carried out for a homeowners' association regarding elevator installations. The Directorate-General for Taxes (DGT) indicates that if the works consist of renovation or repair, a 10% rate will apply provided that the cost of materials supplied does not exceed 40% of the taxable base; otherwise, the 21% rate shall apply.
Cuestión planteada Cuestiona el tipo impositivo de aplicación a efectos del Impuesto sobre el Valor Añadido a la operación de ejecución de obra civil realizada por la entidad consultante a la comunidad de propietarios.
Para ejecuciones de obra de renovación y reparación en edificios destinados a viviendas, se aplica el tipo reducido del 10% si el destinatario es una comunidad de propietarios y el coste de los materiales aportados no excede el 40% de la base imponible. Si el coste de los materiales supera dicho límite, se aplicará el tipo general del 21% a la totalidad de la operación. No es posible aplicar el tipo reducido solo a una parte de la ejecución de obra.
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