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V0438-17 ·20 February 2017 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applicable to building rehabilitation or renovation works

The applicant inquires about the applicable VAT rate for the rental and installation of shoring and protective mesh, as well as subsequent structural adaptation works. The DGT clarifies that the 10% rate applies if the works constitute rehabilitation meeting specific qualitative and quantitative requirements, or if they are renovation and repair works under certain conditions.

In 6 key points

Lifecycle

2017-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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