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A public entity has requested clarification on whether the sale of social housing should be subject to 4% or 10% VAT. The DGT clarifies that the 4% rate applies if the properties fall under special regimes, public promotion, or meet the specific surface area, price, and income criteria established for social housing.
Cuestión planteada Aplicabilidad del tipo impositivo del 4 por ciento en el Impuesto sobre el Valor Añadido, conforme al artículo 91.Dos.1.6º de la Ley 37/1992, o del tipo impositivo del 10 por ciento, conforme al artículo 91.Uno.1.7º de la misma Ley.
La entrega de viviendas por su promotor tributará al 4% de IVA si son de protección oficial de régimen especial, de promoción pública, o viviendas con protección pública que no excedan los límites de superficie, precio e ingresos de las de protección oficial. También aplica el 4% si la adquirente es una entidad con régimen especial de IS y cumple los requisitos de bonificación en el arrendamiento. En cualquier otro caso, el tipo aplicable es el del 10%.
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