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A window manufacturing and installation company has enquired whether the reduced VAT rate of 10% can be applied when the cost of materials does not exceed 40% of the taxable base. The DGT has ruled that this is possible provided that the requirements for residential renovation are met and the cost of materials (including production costs if the company is the manufacturer) does not exceed said limit.
Cuestión planteada Si es aplicable el tipo impositivo reducido del 10 por ciento del Impuesto sobre el Valor Añadido a las obras de instalación de ventanas para viviendas, cuyos materiales, en algunos casos, no superan el 40 por ciento de la base imponible de la operación.
La instalación de ventanas se considera renovación y reparación con tipo del 10% si el destinatario es un particular o comunidad de propietarios, la vivienda tiene más de dos años y el coste de los materiales aportados no supera el 40% de la base imponible. Si el empresario es fabricante, el coste de los materiales será su coste de producción. La instalación y los materiales forman una única operación económica indisociable, por lo que no se puede desglosar la factura para aplicar tipos distintos.
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