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A taxpayer inquired whether an undivided share of a common service premises could be taxed at the 10% VAT rate as part of a residential property purchase. The DGT ruled that business premises are not considered annexes to a dwelling and must be taxed at the standard rate.
Cuestión planteada Conocer si la actuación de la promotora en cuanto a la aplicación de los tipos del Impuesto sobre el Valor Añadido es correcta o si puede entenderse que a esa parte indivisa del local también le fuere de aplicación el tipo impositivo reducido del 10 por ciento por encontrarse asociada a la transmisión de la vivienda.
El tipo reducido del 10% se aplica a viviendas, plazas de garaje y trasteros que se transmitan conjuntamente. Sin embargo, la ley establece que los locales de negocio no tendrán la consideración de anexos a viviendas, aunque se transmitan conjuntamente. Por tanto, la parte indivisa de un local de uso terciario tributa al 21% de IVA.
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