Skip to content
V1161-14 ·28 April 2014 ·consulta-vinculante Medium impact
Tax

The 10% VAT rate for repair works depends on the actual recipient of the transaction

A taxpayer queried whether their residential repair services should be taxed at 10% or 21% when an insurance company is involved. The DGT ruled that the applicable rate depends on the legal recipient of the transaction and whether the statutory requirements are met.

In 6 key points

Lifecycle

2014-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact