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An individual inquired whether the purchase of a plot of land and the subsequent construction of a self-built home could be treated as a single transaction to qualify for the reduced 10% VAT rate. The DGT ruled that these are two independent transactions: the sale of the land is subject to 21% VAT, while the construction is subject to 10% VAT, provided all legal requirements are met.
Cuestión planteada Cuestiona si es posible considerar una única operación global a la adquisición del terreno y la construcción en autopromoción de su vivienda y, por tanto, la posibilidad de aplicar el tipo impositivo reducido del 10 por ciento previsto en el Impuesto sobre el Valor Añadido a la operación de adquisición del terreno con tal fin.
La transmisión de un solar para autopromoción no constituye una operación única con la construcción, sino dos operaciones distintas e independientes. La entrega del terreno está sujeta al tipo general del 21% por no ser una ejecución de obra ni la entrega de un edificio terminado. La ejecución de las obras de construcción de la vivienda podrá aplicar el tipo reducido del 10% siempre que se cumplan las condiciones del artículo 91.Uno.3.1º de la Ley 37/1992.
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