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V1317-24 ·5 June 2024 ·consulta-vinculante Medium impact
Tax

Renovation works may be taxed at 10% subject to age and material limits

An individual has requested clarification on the VAT rates applicable to home renovation works and the purchase of furniture. The DGT has ruled that renovation works may qualify for the reduced rate of 10% provided certain requirements are met, whereas furniture will always be taxed at the standard rate of 21%.

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2024-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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