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V0897-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applicable to roof replacement works in residential buildings under certain conditions

A commercial premises owner inquired about the VAT rate applicable to roof replacement works on a residential building invoiced to the homeowners' association. The Directorate General for Taxes (DGT) ruled that the 10% reduced rate may be applied provided the requirements for building rehabilitation or renovation and repair are met.

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2016-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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