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A real estate company has requested clarification on the VAT rate applicable to the transfer of a single-family dwelling together with a plot intended to be formally merged with the dwelling's land. The DGT indicates that if the merger occurs prior to the transfer, it is treated as a single property subject to the 10% reduced rate; however, if they are transferred separately, the plot will be subject to the standard rate.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la transmisión de la referida vivienda.
Si la agregación formal del terreno al solar donde está la vivienda se realiza antes de la transmisión, la operación es la entrega de una única finca y tributa al 10% de IVA. Si se transmite la vivienda y un solar independiente, la vivienda aplica el tipo reducido del 10% y el solar el tipo general del 21%. La aptitud de la edificación para ser vivienda es un concepto objetivo que no requiere obligatoriamente cédula de habitabilidad o licencia de ocupación para aplicar el tipo reducido.
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