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V1294-19 ·6 June 2019 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to renovation works if material costs do not exceed 40% of the taxable base

A company has requested clarification on the VAT rate applicable to the supply and installation of thermostatic valves and flow restrictors in heating systems. The Directorate General for Taxes (DGT) indicates that the 10% reduced rate may be applied provided the requirements for residential renovation are met and the cost of materials does not exceed 40% of the taxable base.

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

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