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V0519-17 ·1 March 2017 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applicable to works removing architectural barriers under certain requirements

A homeowners' association has requested clarification on the VAT rate applicable to works aimed at removing architectural barriers and extending an elevator. The Directorate-General for Taxes (DGT) explains that the 10% reduced rate may be applied if the works are classified as building rehabilitation or renovation and repair, provided they meet specific qualitative and quantitative requirements.

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Lifecycle

2017-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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