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V1697-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to accessibility works if classified as renovation or repair and materials do not exceed 40%

A housing cooperative has requested clarification on the VAT rate applicable to works aimed at removing architectural barriers. The DGT explains that, if they are not classified as rehabilitation works, they may be taxed at the 10% reduced rate as renovation and repair, provided the recipient is a community of owners and the cost of materials does not exceed 40% of the taxable base.

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2021-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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