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A renovation company has enquired how to calculate material costs when services are subcontracted and invoices do not separate labour from materials. The Directorate-General for Taxes (DGT) has ruled that the 40% limit is calculated based on the acquisition or production cost of all necessary materials, including those provided by subcontractors.
Cuestión planteada Forma en la que computar las tareas subcontratadas cuando las facturas recibidas aparecen con y sin el desglose del coste de los materiales y de la mano de obra, a los efectos de poder aplicar el tipo reducido del 10 por ciento del artículo 91.Uno.2.10º de la Ley 37/1992 en las obras de reparación y renovación realizadas en edificios o parte de los mismos destinados a vivienda efectuadas por la entidad consultante en favor de los destinatarios de las obras.
Para aplicar el tipo reducido del 10% en obras de renovación y reparación de viviendas, el coste de los materiales aportados no debe exceder el 40% de la base imponible. En este cómputo deben incluirse todos los materiales necesarios, incluidas las actuaciones subcontratadas, computándose estos al precio de adquisición a terceros o al coste de producción. Si se supera dicho límite, se aplicará el tipo general del 21% a la totalidad de la operación, sin posibilidad de desglosar la mano de obra.
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