Architectural project and supervision services taxed at 21% VAT
Technical details
Summary
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.