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V1367-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

Photovoltaic installations may qualify for 10% VAT if deemed renovation and repair works under specific requirements

A company requested clarification on the VAT rate applicable to the installation of photovoltaic systems. The DGT ruled that, unless they are part of a comprehensive rehabilitation project, these works are subject to 21% VAT; however, the 10% rate may apply if they are classified as renovation and repair works meeting specific criteria.

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2021-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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