Skip to content
V1707-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to garden renovation or repair works if materials do not exceed 40% of the taxable base

A taxpayer inquired whether gardening works (drainage, levelling, planting, and irrigation) qualify for the reduced VAT rate. The DGT ruled that while periodic maintenance is subject to the 21% rate, renovation or repair works may qualify for the 10% rate provided certain requirements are met.

In 6 key points

Lifecycle

2022-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact