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V0639-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applicable to renovation works if material costs do not exceed 40%

A private individual has enquired whether the installation of underfloor heating and solar panels in their home qualifies for the reduced VAT rate. The Directorate General for Tax (DGT) clarifies that such works may be classified as renovation and repair, allowing for the 10% rate provided specific requirements regarding usage and material costs are met.

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2022-03-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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