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A taxpayer has inquired whether the acquisition of a completed dwelling and the plot on which it is being constructed constitutes a single VAT transaction and which tax rate applies. The DGT has ruled that both form a single economic operation and that the reduced rate of 10% is applicable.
Cuestión planteada Si dichas operaciones constituyen una única operación a efectos del Impuesto sobre el Valor Añadido así como el tipo impositivo aplicable.
La entrega de la vivienda terminada junto con la parcela urbana constituye una operación única desde el punto de vista económico, siendo la vivienda la prestación principal y la parcela una accesoria. Al ser una operación global, se aplica el tipo impositivo reducido del 10% tanto a la vivienda como a la parcela, siempre que la edificación sea apta para su utilización como vivienda.
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