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V0900-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to residential renovation or refurbishment works subject to specific requirements

An association has requested clarification on the VAT rate applicable to construction works carried out at its social care centres. The DGT has ruled that a 10% rate applies if the works qualify as the refurbishment of buildings primarily intended for residential use, or if they constitute renovations or repairs that meet the statutory requirements.

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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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