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V0097-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to kitchen furniture installation if contracted directly with the developer

A housing cooperative has enquired whether the purchase and assembly of kitchen furniture can be subject to the reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that this is possible provided there is a direct contract between the developer (the cooperative's management entity) and the contractor.

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Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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