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V0313-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

The 10% VAT rate depends on whether works are qualitatively classified as rehabilitation

An individual has enquired whether installing an external thermal insulation system on their home qualifies for the reduced 10% VAT rate. The DGT explains that to apply this rate as rehabilitation, both qualitative and quantitative requirements must be met. If the works do not constitute rehabilitation, the renovation rate may not apply if the material exceeds 40% of the taxable base.

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2024-03-05PublishedPublished 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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