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A taxpayer inquired whether acquiring a property under construction, intended for completion as a primary residence, could qualify for the reduced 10% VAT rate. The Directorate-General for Tax (DGT) ruled that, as the property is unfinished, the transaction is subject to the standard 21% rate.
Cuestión planteada Aplicabilidad del tipo reducido del 10 por ciento correspondiente a las transmisiones de vivienda, ya que se adquiere con la intención de realizar los trámites para la finalización de la obra y que se convierta en su vivienda habitual.
Para aplicar el tipo reducido del 10%, el edificio debe estar apto para su utilización como vivienda. Esto requiere que disponga, en el momento de la entrega, de la cédula de habitabilidad o licencia de primera ocupación legalmente expedida y que sea objetivamente susceptible de ser utilizada como tal. Si la edificación está en fase de construcción y no cuenta con dicho certificado, la entrega de la vivienda y la parcela tributará al tipo general del 21%.
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