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V0939-19 ·29 April 2019 ·consulta-vinculante Medium impact
Tax

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

A private individual inquired about the VAT rate applicable to home renovation works and how to calculate the cost of materials provided by the contractor. The DGT clarifies that the 10% rate may be applied if the cost of materials does not exceed 40% of the taxable base, including materials from subcontracted works.

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2019-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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