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A housing cooperative has enquired whether it can apply the reduced 4% VAT rate when acquiring buildings from developers for use-rights transfers. The Directorate-General for Taxes (DGT) explains that to apply this rate, specific conditions regarding special leasing regimes or official protection status must be met.
Cuestión planteada Si a las adquisiciones de dichas viviendas por la entidad consultante les resultaría de aplicación el tipo del 4 por ciento del Impuesto sobre el Valor Añadido previsto en el artículo 91.Dos.1.6º de la Ley 37/1992.
Para aplicar el 4% de IVA en la adquisición de viviendas por entidades, se deben cumplir dos condiciones: aplicar el régimen especial de entidades dedicadas al arrendamiento de viviendas (Cap. III, Título VII de la LIS) y que las rentas del posterior arrendamiento tengan la bonificación del art. 49.1 de la LIS. Es posible aplicar el 4% si la entidad aún no cumple los requisitos pero tiene la intención confirmada de dedicarse al arrendamiento y cumplir la bonificación el año siguiente. De lo contrario, se aplicará el tipo del 10%.
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