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A non-profit association has requested clarification regarding the VAT rate applicable to the construction of a complex for people with disabilities. The Directorate General for Taxes (DGT) has ruled that the 10% rate will apply if the building is primarily intended for residential use (exceeding 50% of the total area) and that the reverse charge mechanism shall apply.
Cuestión planteada Tipo impositivo aplicable a la construcción del complejo descrito.
Las ejecuciones de obra para la construcción de edificios destinados a residencia, centro de día y CEPAP tributarán al 10% siempre que más del 50% de la superficie tenga uso de vivienda. Se entiende por vivienda el espacio físico donde el ser humano desarrolla sus actividades vitales al resguardo de agentes externos. Asimismo, operará la inversión del sujeto pasivo cuando el destinatario actúe como empresario o profesional y la obra sea de construcción o rehabilitación de edificaciones.
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