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An individual acting as a developer to build their primary residence has enquired about the applicable VAT rate for construction works and the direct purchase of materials. The DGT clarifies that works contracted directly with the developer are subject to the 10% rate, whereas the purchase of materials and the installation of household appliances are subject to the 21% rate.
Cuestión planteada Tipo impositivo aplicable a las ejecuciones de obras de construcción de una vivienda habitual y a la entrega de materiales efectuados directamente de los proveedores al promotor.
Las ejecuciones de obra contratadas directamente entre el promotor y el contratista para construir o rehabilitar viviendas tributan al tipo reducido del 10%. Este tipo se aplica aunque el promotor contrate con varios empresarios por especialidad, pero no si se trata de subcontratistas. Por el contrario, la entrega de materiales directamente de proveedores al promotor y la instalación de electrodomésticos tributan al tipo general del 21%.
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