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V0441-19 ·28 February 2019 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to terrace enclosures if they increase the property's usable area

A query was raised regarding the VAT rate applicable to the enclosure of a terrace using a demountable structure and the installation of a roof. The DGT ruled that the reduced rate of 10% applies if the works increase the usable area or if they are classified as renovation/repair within certain material limits.

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2019-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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