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V0979-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Home renovation and repair works may be taxed at 10% subject to specific recipient, age, and material cost requirements

An individual has requested clarification on the VAT rate applicable to the installation of a door and frame in their home. The DGT explains that the reduced rate of 10% may be applied provided that specific requirements regarding the recipient, the age of the property, and the cost limit for materials are met.

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Lifecycle

2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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