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A taxpayer inquired whether a construction project could be split into two invoices to apply the reduced rate to the portion where material costs do not exceed 40%. The DGT ruled that if the cost of materials exceeds this threshold, the general rate of 21% must be applied to the entire project.
Cuestión planteada Si, dentro de la misma obra, es posible separar, en dos facturas diferentes, por un lado, la parte de la obra que no supere dicho límite, y por otro la parte de la obra que sí lo supere, con el fin de poder aplicar a cada parte diferenciada el tipo correspondiente de conformidad con la Ley del Impuesto sobre el Valor Añadido.
Para aplicar el tipo reducido del 10% en obras de renovación, el coste de los materiales aportados no debe exceder el 40% de la base imponible. Si se supera dicho límite, la ejecución de obra tributará íntegramente al tipo general del 21%. No es legalmente ajustado diferenciar partes de una misma obra ni realizar desgloses artificiales en varias obras independientes para intentar aplicar el tipo reducido.
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