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V0989-19 ·8 May 2019 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applicable to home repairs if the recipient is the insured party

A query was raised regarding the VAT rate applicable to home repairs when the insurance company pays via reimbursement. The DGT ruled that the 10% reduced rate applies if the recipient is the insured party or the homeowners' association, provided all legal requirements are met.

In 6 key points

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2019-05-08PublishedPublished 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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