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A taxpayer inquired about the VAT rate applicable to the construction of a property for personal use as a second home. The Directorate-General for Taxes (DGT) ruled that, although the individual is not a business owner and cannot deduct VAT, the construction works are subject to the reduced rate of 10%.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la operación descrita.
El particular que promueve la construcción de una vivienda para uso propio no tiene la condición de empresario o profesional y no puede deducir las cuotas soportadas. No obstante, se aplica el tipo impositivo reducido del 10% en las ejecuciones de obra realizadas por contratistas a favor de dicho promotor, siempre que se cumplan los requisitos del artículo 91.Uno.3.1º de la Ley 37/1992.
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