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V1043-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

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

An appliance and kitchen furniture company has requested clarification on the applicable VAT rate for installation works involving masonry, plumbing, and electrical services. The DGT clarifies that these works may be subject to the 10% rate if they meet residential renovation requirements; however, appliances will always be taxed at the standard 21% rate.

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Lifecycle

2020-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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