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V1293-19 ·6 June 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to residential building renovation works subject to qualitative and quantitative requirements

A foundation has requested clarification on the VAT rate applicable to renovation works on a building intended for use as a residence for disabled persons. The DGT clarifies that the 10% rate applies if the building is considered primarily intended for residential use and if the works meet the specific renovation and cost requirements established by law.

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Lifecycle

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

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