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A company renting housing with hospitality services seeks clarification on passive investor investment, the applicable VAT rate for its construction, and the deduction period. The DGT determines that the company is a passive investor and that a 10% reduced VAT rate applies if the building is primarily intended for residential use.
Question raised: Application of the reverse charge rule for Value Added Tax purposes to the described construction works. Applicable tax rate. Period for the deduction of the tax amounts incurred by the consultant.
The reverse charge mechanism of the taxable person operates when the recipient is an entrepreneur, the operation involves construction or urban development, and a direct contract exists between the developer and the contractor. The tax rate shall be 10% if the building is intended for residential use for at least 50% of its surface area; otherwise, it shall be 21%. The right to deduction arises when the tax amounts are accrued, either through the making of goods available or through advance payments via work certificates, and expires after four years.
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