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An individual has requested clarification on the VAT rate applicable to the purchase of materials intended for the completion of a residential property. The Directorate General for Taxes (DGT) has ruled that, although the construction work itself may qualify for a reduced rate, the supply of materials by providers to the developer is subject to the standard VAT rate.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la adquisición de los materiales necesarios para ejecutar dichas obras.
La entrega de materiales de construcción realizada por proveedores al promotor de una vivienda tributa al tipo impositivo general del 21%. El tipo reducido del 10% se aplica a las ejecuciones de obra concertadas directamente entre promotor y contratista para la construcción o rehabilitación de edificios destinados principalmente a viviendas. No obstante, la entrega de materiales por parte de los proveedores al promotor se rige por el tipo general según los artículos 90 y 91 de la Ley 37/1992.
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