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V0887-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

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

A renovation company has requested clarification on the VAT rate applicable to the centralisation of meters for a homeowners' association. The DGT has ruled that, provided the work does not constitute building rehabilitation, the reduced rate of 10% may be applied as long as the cost of materials does not exceed 40% of the taxable base.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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