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V1157-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to renovation works subject to recipient, age, and material cost requirements

A taxpayer has requested clarification on the VAT rate applicable to repair and renovation works on a property. The DGT states that, provided the works do not constitute new construction or major rehabilitation, a 10% rate applies if the recipient is an individual or a community of owners, at least two years have passed since construction, and the cost of materials does not exceed 40% of the taxable base.

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2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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