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V0655-22 ·25 March 2022 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to renovation works if material costs do not exceed 40% of the taxable base

A taxpayer queried which VAT rate applies to interior renovation works in a dwelling. The DGT indicates that, provided it is not a building rehabilitation, the 10% rate applies as long as the recipient is an individual or a community of owners and the cost of materials supplied does not exceed 40% of the taxable base.

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2022-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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