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V0772-23 ·31 March 2023 ·consulta-vinculante Medium impact
Tax

Enclosing a garden area attracts 10% VAT if it increases the property's usable floor area

An individual has requested clarification on the VAT rate applicable to the installation of a porch enclosure for a garden area and its flooring. The DGT has ruled that the enclosure may qualify for the reduced rate if it increases the usable floor area, whereas the flooring may be treated as renovation if the specific requirements for repairs are met.

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2023-03-31PublishedPublished 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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