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V1711-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Qualitative and quantitative requirements for applying 10% VAT to energy efficiency renovation works

The query examines whether the installation of photovoltaic panels to improve energy efficiency qualifies for the reduced 10% VAT rate. The DGT clarifies that to be classified as renovation, works must meet specific cost and nature criteria, or alternatively, satisfy the requirements for renewal and repair.

In 6 key points

Lifecycle

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

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