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V0141-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

Residential photovoltaic installations may qualify for 10% VAT if renovation and material limits are met

A solar panel installation company has requested clarification on the VAT rate applicable to private customers. The DGT has clarified that, provided the works are not part of a comprehensive building renovation, the reduced 10% rate may be applied as renovation and repair works, subject to specific material limits and property conditions.

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2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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