Due to the different queries and doubts created by the application of different types of VAT, Under the new rules adopted in 2010, compared to the works of rehabilitation of properties, as well as renovations and repairs them, and which we reported at the time, we find it convenient to make a small diagram for clarification .
1 .- REHABILITATION:
Article 91 of the current tax law, in point UNO 3) 1 states that are taxed at the reduced rate the following:
"The performances of works, with or without additional materials resulting from direct contracts concluded between the developer and the contracts for the construction or rehabilitation of buildings or parts thereof primarily for housing, including local, attached garages, additional facilities located in them.
be considered primarily for residential buildings in which at least 50 100 of the floor area, is intended for such use. "It should
note that the concept of rehabilitation is defined in the VAT Act itself that performance as it meets the following requirements:
1) That its main purpose is the reconstruction of the same, meaning to meet this requirement when more than 50% of the cost Total project matches or treatment works building structural elements, walls or roofs or similar works or related to rehabilitation.
2) The total cost of works to be covered by the project exceeds 25% of the purchase price of the building if it had done one during the two years immediately preceding the commencement of rehabilitation works or, otherwise, the market value that had the building or part thereof at the time of the beginning. For this purpose, be deducted from the purchase price or market value of the building's proportional share to the ground.
2 .- RENEWAL AND REPAIR:
On the other hand in paragraph 15 of the same Article 91 UNO 2) provides that rate will reduced the following services:
"The execution of renovation and repair work performed in buildings or parts thereof used for dwelling, where they meet the following requirements: 1 .-
the recipient is an individual, not act as an entrepreneur or professional and home use referred to the works for their private use.
Notwithstanding the above, also in this issue include those executions of work when the recipient is a community of owners.
2 .- The construction or rehabilitation of housing referred to the work is completed at least two years before the start of the latter.
3 .- That the person performing the work does not provide materials for execution or, for that contribution, the cost does not exceed 33 percent of the tax base of operation. "Finally and
within this second Renovation and repair point has been raised many questions about the application of the reduced elevator maintenance. In this connection mention should be made to different queries issued by the Directorate General of Taxes:
the mandatory consultation AF1125-10 dated September 28, 2010, provides under point 3 that:
"Operations query object, called as regular maintenance of electrical installations in buildings, for the homeowners of the same, namely the periodic review of such facilities to be kept in operating condition and repair or replacement of damaged items, by paying a fee which usually includes labor for such repairs, where the replaced parts are not normally included.
Apply the tax rate of 8 percent under Article 91. 2.15 a of Law No. 37/1992 on execution of those maintenance and repair work on the terms described above, carried out in residential buildings whose construction or rehabilitation of more than two years ago, when the cost of materials provided does not exceed 33 percent of the tax base of operation, and are addressed to those who use the home for private use or ownership of property. "
On the other hand, dated 29 December 2010 the consultation V2833-10 in points 3 and 4 states:
"3) On the other hand, be regarded as within the concept of renewal and repair referred to in article 91.uno2.15 of Law 37/1992, the installation of an elevator in an existing building, whether it is a replacement for an earlier or a new installation and repair and modernization. In particular, for regard to the issues raised in the consultation, are also considered renovation and repair, modification of the level you get a lift and replacement of machinery thereof.
4 º) works with installation of a lift, whether it is a new installation and replacement, modernization or repair, including not only the actual installation of that item, but also the activities ancillary or complementary measures to take out these works when the set of them is engaged globally with the installation company and can complete it in its own name for his client.
For these purposes, be considered ancillary or complementary to those actions do not constitute for customers an aim in itself but a means to enjoy the best conditions for installation works elevator, upgrading or repair.
Also bear in mind that the actual work of installing the lift and the ancillary or complementary to such proceedings are so closely intertwined that, objectively, form one indivisible economic operation, the breakdown would be artificial. "
from all It can be concluded that the maintenance and repair of elevators is applicable to the reduced rate, provided the requirements laid down in Article 91. ONE 2.15 º.
3 .- 2% DISCOUNT IN THE MANDATE OF THE IBI:
According to the amendment Article 118 of the Fiscal General of the Municipality of Barcelona, \u200b\u200bin 2011 the 2% discount on the amount of property tax will only apply to individuals, thus leaving out of their application to other taxpayers.
Source: Col • legi.d 'Administradors Finques de Barcelona i Lleida
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