Skip to content
V0670-22 ·28 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 requested clarification on the VAT rate applicable to the renovation of their primary residence, which involves structural consolidation and the demolition of certain rooms. The Directorate-General for Taxes (DGT) indicates that if the works do not qualify as construction or rehabilitation, they may be taxed at the 10% rate as renovation and repair works, provided specific requirements regarding usage and material costs are met.

In 6 key points

Lifecycle

2022-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact