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A community of garage users has requested clarification on the VAT rate applicable to repair works on their facilities. The DGT has determined that, as these garages are not ancillary to buildings primarily intended for residential use, they must be taxed at the standard rate.
This ruling clarifies that repair works in non-residential garage facilities do not qualify for the reduced VAT rate, meaning a higher tax burden of 21% applies.
The tax team reviews your specific situation.
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