2001/C 187 E/054E-3790/00 de Charles Tannock a la Comisión Asunto: Tipos de IVA para la restauración de edificios
Issuing Organization | Comisión de las Comunidades Europeas |
(2001/C 187 E/054) PREGUNTA ESCRITA E-3790/00 de Charles Tannock (PPE-DE) a la Comisión (7 de diciembre de 2000) Asunto: Tipos de IVA para la restauración de edificios ¿No opina la Comisión que sería preferible hacer frente a las presiones en favor de la construcción de nuevas viviendas, siempre que fuera posible, modificando o renovando las viviendas ya existentes, en lugar de construir nuevas viviendas en terrenos intactos hasta la fecha? ¿Está dispuesta a acceder a la solicitud de Gordon Brown de que se reduzca al 5 % el IVA para la conversión de propiedades en viviendas múltiples y se permita a cualquier Gobierno de la UE que lo desee introducir un tipo cero de IVA para la renovación de las viviendas ya existentes con el fin de fomentar la conservación y protección del espacio rural? Respuesta del Sr. Bolkestein en nombre de la Comisión (1 de febrero de 2001) La situación, con arreglo a la legislación comunitaria actual sobre el IVA, es que la categoría 9 del anexo H de la Sexta Directiva 77/388/CEE del Consejo de 17 de mayo de 1977 en materia de armonización de las leyes de los Estados miembros relativas a los impuestos sobre el volumen de negocios Sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme (1 ) abarca 'la entrega, la construcción, la renovación y la alteración de viviendas proporcionadas en virtud de la política social'. Los Estados miembros pueden por consiguiente aplicar un tipo reducido del IVA no inferior al 5 % a estos servicios.
A toda reparación o modificación de las viviendas que no corresponda a esta definición se le aplicará el tipo normal del IVA.
En cuanto al tipo cero, solamente se permite a los Estados miembros que aplicaban este tipo del IVA el 1 de enero...
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