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The query asks which VAT rate applies to the construction of tourist apartments and who the taxable person is. The DGT rules that, as they are not primarily intended for residential use, the 21% rate applies, and the recipient will be the taxable person if the requirements for the reverse charge mechanism are met.
Cuestión planteada Tipo impositivo aplicable a la ejecución de obra. Sujeto pasivo de la ejecución de obra y, en su caso, rectificación en caso de aplicar un tipo impositivo incorrecto del Impuesto sobre el Valor Añadido.
El tipo reducido del 10% solo aplica a ejecuciones de obra para edificios destinados principalmente a viviendas (al menos el 50% de la superficie). En el caso de apartamentos turísticos, al solicitarse el cambio de uso a hotelero, se aplica el tipo general del 21%. Respecto al sujeto pasivo, se aplica la inversión del sujeto pasivo cuando el destinatario es empresario o profesional y la operación es una ejecución de obra de construcción o rehabilitación.
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