Skip to content
V1304-21 ·10 May 2021 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to energy efficiency works meeting renovation or rehabilitation requirements

A taxpayer inquired about the VAT rate applicable to energy efficiency works (insulation, windows, solar panels) in their home. The DGT clarifies that these works may be subject to the 10% reduced rate if they qualify as rehabilitation or, alternatively, as renovation and repair under specific conditions.

In 6 key points

Lifecycle

2021-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact