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A query was raised regarding whether the sale of a property under construction and its land could qualify for the reduced 10% VAT rate, or if it must be split to apply the 21% rate to the land. The DGT ruled that, as the construction is not complete, the second delivery exemption does not apply, and the applicable rate depends on the property's suitability for residential use.
Cuestión planteada Aplicabilidad del tipo reducido correspondiente a las transmisiones de vivienda, ya que se adquiere con la intención de realizar los trámites para la finalización de la obra y la utilización del inmueble como vivienda, o posibilidad de desglosar el terreno, que tributaría al 21 por ciento, y la vivienda en construcción que tributaría al 10 por ciento.
Las entregas de edificaciones en construcción no pueden considerarse primera o segunda entrega para aplicar la exención del artículo 20.Uno.22º. Para aplicar el tipo reducido del 10%, la vivienda debe disponer en el momento de la entrega de la cédula de habitabilidad o licencia de primera ocupación y ser objetivamente susceptible de uso como vivienda. Si no se cumplen estos requisitos, tanto la vivienda en construcción como el terreno tributarán al tipo general del 21%.
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