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A company inquired whether elevator maintenance included in the installation price could be taxed at 10% as part of the main works. The DGT ruled that the installation constitutes a construction work, whereas maintenance is a continuous provision of services that must be taxed at the standard rate.
Cuestión planteada Si el servicio de mantenimiento incluido en el precio de la instalación de un ascensor puede considerarse una prestación accesoria de la operación principal, y por tanto tributar al mismo tipo que esta, considerando que, según manifiesta el consultante, la operación de instalación de un ascensor debería tributar en este caso, al tipo reducido del 10 por ciento, por ser el importe de los materiales menor al 40 por ciento del precio total de la instalación.
La instalación de un ascensor es una ejecución de obra que puede tributar al 10% si se cumplen requisitos específicos de destinatario, antigüedad del edificio y coste de materiales. El mantenimiento de ascensores es una prestación de servicios continuada en el tiempo y no una ejecución de obra, por lo que tributa al 21%. No existe una operación única, sino dos operaciones distintas que deben desglosarse proporcionalmente según su valor de mercado.
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