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V1291-19 ·6 June 2019 ·consulta-vinculante Medium impact
Tax

10% VAT rate may apply to cost allocator installation if renovation requirements are met and material costs do not exceed 40% of the base

A company has requested clarification on the VAT rate applicable to the supply and installation of cost allocators in heating systems. The DGT indicates that the reduced rate of 10% may be applied provided the requirements for renovation and repair works are met, including the specific limit on material costs.

In 6 key points

Lifecycle

2019-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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