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A private individual enquired whether constructing a property through self-promotion for long-term rental purposes qualifies for the 10% reduced VAT rate. The Directorate-General for Taxes (DGT) ruled that this rate is applicable provided the building is objectively suitable for residential use, regardless of whether it holds a certificate of occupancy or a habitation licence.
Cuestión planteada Se cuestiona, a efectos del Impuesto sobre el Valor Añadido, si la construcción de la vivienda tributará al tipo impositivo reducido del 10 por ciento, conforme al artículo 91.Uno.3.1.º de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
El tipo reducido del 10% procede en ejecuciones de obra de construcción o rehabilitación de edificios destinados principalmente a viviendas. La aptitud para uso de vivienda es una circunstancia objetiva que se desprende del diseño, la construcción y el destino legal posible, no estando condicionada a la existencia de cédula de habitabilidad o licencia de ocupación. El interesado deberá aportar los medios de prueba que justifiquen dicha aptitud para ser valorados por la Administración.
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