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V1750-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate for home renovation and rehabilitation works

A physical person enquires whether works carried out on their property can be subject to the reduced VAT rate, whether carried out directly by the contractor or through subcontracting. The DGT clarifies the conditions for rehabilitation and renovation, noting that subcontracting affects the applicability of the reduced rate.

In 6 key points

Lifecycle

2025-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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