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A construction company requested clarification on the VAT rate applicable to the sale of a property without an occupancy certificate and to commissioned rehabilitation works. The DGT has determined that, due to the absence of an occupancy certificate or a first occupation licence, the sale of the property is subject to the 21% rate. Furthermore, rehabilitation works will only qualify for the 10% reduced rate if the property possesses the required documentation upon completion.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a dichas obras.
La entrega de un inmueble tributa al 21% si no dispone de cédula de habitabilidad o licencia de primera ocupación en el momento de la entrega. Para las ejecuciones de obra de rehabilitación, el tipo reducido del 10% solo será aplicable si la vivienda dispone de cédula de habitabilidad o licencia de primera ocupación una vez terminada la construcción. En caso contrario, se aplicará el tipo general del 21%.
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