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A developer has enquired whether landscaping services carried out during the renovation of residential properties can be taxed at the 10% reduced rate. The DGT has ruled that if landscaping works are considered part of the building's renovation, they are eligible for this rate, provided all legal requirements for renovation are met.
Cuestión planteada Tipo impositivo aplicable a los servicios de jardinería efectuados para una vivienda y, en particular si a los mismos les resulta aplicables el tipo reducido del artículo 91 de la Ley 37/1992.
Las obras de jardinería, como la preparación del terreno, forman parte de las viviendas y sus servicios complementarios. Para aplicar el tipo del 10%, las obras deben ser de rehabilitación de edificios destinados principalmente a vivienda, cumpliendo el requisito cualitativo (más del 50% del coste en obras de consolidación, análogas o conexas) y el cuantitativo (coste superior al 25% del valor del inmueble sin el suelo). Si no se cumplen estos requisitos o la obra se realiza en una vivienda ya terminada, se aplicará el tipo general del 21%.
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