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A community manager enquired whether gardening services for homeowners' associations could qualify for the 10% reduced VAT rate. The Directorate-General for Taxes (DGT) ruled that periodic maintenance constitutes a provision of services rather than the execution of a work project, and must therefore be taxed at the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable a los servicios de jardinería efectuados para una comunidad de propietarios y, en particular si a los mismos les resulta aplicables el tipo reducido del artículo 91.Uno.2 .10º de la Ley 37/1992.
Los servicios de mantenimiento de jardín, al ser prestaciones periódicas y continuadas, son arrendamientos de servicios y tributan al 21%. Solo las ejecuciones de obra de renovación o reparación de jardines pueden aplicar el tipo reducido del 10% si cumplen los requisitos de la Ley. Para ello, la obra debe buscar un resultado futuro y el coste de los materiales incorporados no debe superar el 40% de la base imponible.
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