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V0991-19 ·8 May 2019 ·consulta-vinculante Medium impact
Tax

Kitchen furniture installation may qualify for 10% VAT if part of a renovation and material costs do not exceed 40%

A taxpayer has enquired whether the installation of kitchen furniture can be subject to the 10% reduced VAT rate as part of a renovation project. The Directorate General for Taxes (DGT) has ruled that this is possible provided it is considered an integral part of the renovation work and the cost of materials does not exceed 40% of the taxable base.

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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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