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V0411-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to home repairs if materials do not exceed 40% of the taxable base

A service intermediary for repair works has requested clarification on the VAT rate applicable to home renovations carried out directly. The Directorate-General for Taxes (DGT) clarifies that the reduced rate of 10% may be applied, provided the requirements for renovation and repair for private use are met.

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2022-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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