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A homeowners' association has enquired about the VAT rate applicable to the installation of a lift and how to calculate the 40% material limit. The DGT clarifies that if the work constitutes renovation rather than rehabilitation, the 10% rate applies provided that materials do not exceed said percentage.
Cuestión planteada Tipo impositivo aplicable a las operaciones objeto de consulta. Computo del límite del 40 por ciento de aportación de materiales entre los distintos contratistas, a efectos de la aplicación del tipo reducido a dicha obra.
Para obras de renovación y reparación en viviendas, se aplica el tipo del 10% si el coste de los materiales aportados no excede el 40% de la base imponible. En caso de subcontratación, se deben incluir todos los materiales necesarios, incluidas las actuaciones subcontratadas. Si las obras se contratan de forma independiente por el promotor, cada contratista debe determinar por su cuenta si cumple los requisitos para el tipo reducido. Si se supera el límite del 40%, la operación se califica como entrega de bienes y tributa al 21%.
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