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V0075-16 ·13 January 2016 ·consulta-vinculante Medium impact
Tax

Standard lift installation taxed at 21% or 10% depending on material costs

A homeowners' association has enquired about the VAT rate applicable to the installation of a lift to improve accessibility. The DGT has indicated that, as it is a general-use lift, the reduced rate based on design does not apply; however, the 10% rate may be applicable if the requirements for renovation and repair works are met.

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Lifecycle

2016-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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