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V1752-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

Decoration projects are taxed at 21% VAT and the taxation of works depends on their independence from the design service

The DGT clarifies that decoration services are taxed at 21% and that works may qualify for reduced rate if material limits are met.

In 6 key points

How it affects those involved

Decorators must apply the correct VAT rate based on service type and material thresholds; equivalence surcharge and IAE registration may apply depending on furniture supply.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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