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A taxpayer asks which VAT rate applies to the purchase of land and the subsequent construction of a dwelling by the same company. The DGT indicates that the sale of the land is subject to 21%, but if it is demonstrated that it is a single economic operation to deliver the completed dwelling, the reduced rate of 10% shall apply to the entire set.
Question raised: The type of Value Added Tax applicable to the purchase and sale operations of the land and to the execution of the works and delivery of the dwelling.
The delivery of buildable land is subject to 21% VAT. However, if the sale of the land and the construction of the dwelling form a single economic operation, the reduced rate of 10% shall apply to both the plot and the delivery of the building. For it to be considered a single operation, it must be proven that the land is not made available to the client until the completion of the works and the delivery of the dwelling.
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