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V0194-25 ·19 February 2025 ·consulta-vinculante Medium impact
Tax

10% VAT rate applied to renovation works in owner communities under specific conditions

An owner community queries the applicable VAT rate for waterproofing works on a plaza with garages. The DGT states that a 10% rate applies if the building is primarily residential and renovation and repair conditions are met, provided material costs do not exceed 40% of the taxable base.

In 6 key points

Lifecycle

2025-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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