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A non-profit entity asks whether bathroom renovations in a nursing home are subject to the inversion of the liability party for VAT. The DGT responds that this mechanism does not apply unless the works are carried out as part of a building rehabilitation process.
VAT liability rules for bathroom renovations in care homes are clarified: the inversion of the liability party only applies if the works are part of a broader building rehabilitation.
The tax team reviews your specific situation.
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