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V1656-24 ·8 July 2024 ·consulta-vinculante Medium impact
Tax

VAT rate for construction or renovation works depends on qualitative and quantitative criteria

A developer asks what VAT rate applies to renovation works on a property and whether it can claim the VAT paid. The DGT explains the criteria for applying the reduced rate for renovation and the conditions for VAT deductibility.

In 6 key points

Lifecycle

2024-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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