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V1714-16 ·19 April 2016 ·consulta-vinculante Medium impact
Tax

Street renovation works in a residential development are subject to the standard 21% VAT rate

A commercial company has requested clarification on the VAT rate applicable to the renovation of private roads within a residential development and the fees of the technical architect. The DGT has ruled that the standard rate of 21% applies, as these works do not constitute buildings or their annexes.

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2016-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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