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A hospitality company has enquired whether it can apply the reverse charge mechanism to the renovation of a building and which VAT rate is applicable. The DGT indicates that the application of the reverse charge depends on meeting qualitative and quantitative requirements for renovation works; however, the tax rate will be 21% as the building is not intended for residential use.
Cuestión planteada Si procede la aplicación de la inversión del sujeto pasivo al tratarse de una obra de rehabilitación, así como tipo impositivo aplicable.
Para aplicar la inversión del sujeto pasivo en rehabilitaciones, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor de la edificación sin el suelo. No procede el tipo reducido del 10% si la edificación no está destinada principalmente a viviendas (al menos 50% de la superficie). En este caso, al ser para hostelería, aplica el tipo general del 21%.
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