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A taxpayer has requested clarification on the VAT rate applicable to a decoration and renovation project involving materials and furniture. The DGT clarifies that if the cost of the incorporated materials exceeds 40% of the taxable base, the transaction is subject to the standard rate of 21%.
Cuestión planteada Tipo impositivo aplicable, forma de valorar los costes de los materiales para verificar el cumplimiento del límite del 40%, y consideración de la operación de forma unitaria o cada prestación por separado, aplicando un tipo impositivo diferente a cada una.
Para aplicar el tipo reducido del 10% en obras de renovación y reparación, el coste de los materiales aportados no debe exceder el 40% de la base imponible. Se consideran materiales aquellos bienes corporales que quedan incorporados materialmente al edificio, como sanitarios, pavimentos o encimeras. Si se supera dicho límite, la ejecución de obra se califica como entrega de bienes y tributa al 21%. Los elementos que no se incorporan materialmente, como el mobiliario o electrodomésticos, tributan siempre al tipo general.
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