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V1657-25 ·16 September 2025 ·consulta-vinculante Medium impact
Tax

Architectural project and supervision services taxed at 21% VAT

A physical person asks whether architectural services for housing rehabilitation qualify for the reduced 10% VAT rate. The DGT responds that these services do not constitute 'execution of works' and are therefore subject to the standard 21% VAT rate.

In 6 key points

How it affects those involved

Architectural services for housing rehabilitation are classified as professional services rather than execution of works, leading to standard VAT rate application.

Lifecycle

2025-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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