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V0184-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

Window terrace closure may qualify for 10% VAT if deemed renovation and repair

A private individual asks what VAT rate applies to closing a terrace with a glass and aluminium structure that expands the living area. The DGT explains that if it is not considered a construction or rehabilitation project, the reduced rate of 10% could apply under renovation and repair conditions.

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2026-01-30PublishedPublished 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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