- The Supreme Court ruled that a certificate of habitability, a first occupancy license, or an equivalent administrative authorization is required for the reduced VAT rate to apply to the delivery of homes.
- The reduced VAT rate applies to buildings or parts of buildings suitable for use as dwellings.
- The Supreme Court concluded that suitability for use as a dwelling is not presumed solely by the completion of construction, but must be proven with an administrative document, such as a certificate of habitability or a first occupancy license.
- Without these documents, it is not possible to guarantee that the building meets the requirements of safety, health, and habitability.
- The Court noted that water, gas, and electricity supplies depend on obtaining a certificate of habitability, so without it, the property is not objectively habitable.
- The Supreme Court rejected the company’s argument about the principle of fiscal neutrality.
- The company argued that VAT should be applied proportionally and neutrally, without depending on administrative requirements that vary depending on the Autonomous Community.
- However, the Court considers that the certificate of habitability is an objective requirement and that the application of the reduced VAT rate is justified by the need to ensure that the property meets the requirements of safety, health, and habitability.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
