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A community of property has enquired whether the installation of an elevator can be subject to the reduced VAT rate. The DGT has ruled that, while it does not constitute rehabilitation work in itself, it may be taxed at 10% as renovation and repair work provided certain requirements are met.
Cuestión planteada Tipo impositivo aplicable a las operaciones objeto de consulta. Si las mismas pueden tener la consideración de obras de renovación o reparación de viviendas.
La instalación o renovación de aparatos elevadores se considera obra de renovación y reparación bajo el tipo reducido del 10% si el destinatario es una comunidad de propietarios y se cumplen los requisitos del artículo 91.uno.2.10º de la Ley del IVA. Entre ellos, que la construcción de la vivienda haya concluido al menos dos años antes y que el coste de los materiales aportados no exceda el 40% de la base imponible. Si el coste de los materiales supera dicho límite, la operación se califica como entrega de bienes y tributa al tipo general del 21%.
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