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V1202-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applicable to renovation or refurbishment works under specific requirements

An individual has requested clarification on whether the reduced VAT rate applies to refurbishment, carpentry, plumbing, electrical, and technical services. The DGT clarifies that the 10% rate applies to refurbishment or renovation works subject to material limits, whereas architectural and surveying services are taxed at 21%.

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Lifecycle

2019-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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