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V0661-25 ·11 April 2025 ·consulta-vinculante Low impact
Tax

To qualify for 10% reduced VAT on rehabilitation works, specific qualitative and quantitative conditions must be met

A consulting company asks whether reduced VAT applies to integral renovation works in homes. The DGT explains that rehabilitation requires a primary reconstruction objective and a minimum cost, and that the reduced rate for renovation and repair does not apply if the recipient is not a natural person or a property owners' association.

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2025-04-11PublishedPublished 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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