Skip to content
V0909-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Gardening maintenance taxed at 21% and renovation works at 10% subject to requirements

A homeowners' association has requested clarification on the VAT rate applicable to gardening tasks such as pruning and lawn renovation. The Directorate General for Taxes (DGT) has ruled that periodic maintenance is subject to the 21% rate, whereas renovation or repair works may qualify for the 10% reduced rate under specific conditions.

In 6 key points

Lifecycle

2022-04-28PublishedPublished 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