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A homeowners' association has requested clarification on whether the reverse charge mechanism applies to rehabilitation works and which VAT rate is applicable. The DGT has ruled that the reverse charge mechanism does not apply and that the tax rate may be either 10% or 21%, depending on the nature of the works.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992 a las ejecuciones de obras de rehabilitación de viviendas para una comunidad de propietarios. Tipo impositivo aplicable a dichas obras.
La comunidad de propietarios no es empresario ni profesional, por lo que actúa como consumidor final y no aplica la inversión del sujeto pasivo. El tipo del 10% se aplica a obras de rehabilitación que cumplan los requisitos del art. 20.Uno.22º.B o a obras de renovación y reparación donde el coste de materiales no supere el 40% de la base imponible. Si no se cumplen estos requisitos, se aplicará el tipo general del 21%.
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