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A query was raised regarding how to calculate material costs to apply the 10% reduced VAT rate to residential renovation works. The DGT ruled that to verify this limit, the cost of acquisition or production of materials for the contractor must be used, regardless of the selling price invoiced to the client.
Cuestión planteada Forma que computar el coste de los materiales a efectos de determinar la aplicabilidad del tipo reducido del 10 por ciento en el Impuesto sobre el Valor Añadido, según lo previsto en el artículo 90.Uno.2.10º de la Ley 37/1992.
Para aplicar el tipo del 10% en obras de renovación y reparación, el coste de los materiales aportados no debe exceder el 40% de la base imponible. A efectos de este límite, se computarán todos los materiales necesarios, incluidas las actuaciones subcontratadas. El coste a considerar es el precio de adquisición a terceros o el coste de producción si el contratista los obtiene de su proceso productivo, sin importar el precio de factura al cliente. Si se supera dicho límite, la totalidad de la ejecución de obra tributará al tipo general del 21%.
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