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V0562-22 ·18 March 2022 ·consulta-vinculante Medium impact
Tax

VAT rate for renovation works depends on whether the property is for residential or tourist use

A resident in Mauritania requested clarification on the VAT applicable to the renovation of a cabin for tourist use. The DGT ruled that the tax rate and the reverse charge mechanism depend on the nature of the activity and the existence of a permanent establishment.

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2022-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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