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V1076-22 ·17 May 2022 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to repair and renovation works if material costs do not exceed 40%

A company has requested clarification on the VAT rate applicable to specific repairs of automatic doors and pressure pumps for individuals or residential communities. The DGT indicates that the 10% reduced rate may be applied if the works constitute renovation or repair in residential buildings and the cost of materials does not exceed 40% of the taxable base.

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2022-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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