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V1773-25 ·3 October 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying reduced VAT rate to repairs in a granary if considered a dwelling annex

A physical person asks whether repair works on a granary (used as parking and storage) can be taxed at the reduced rate. The DGT explains that if the granary is considered an annex to the main residence, the reduced construction or rehabilitation rate could apply.

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2025-10-03PublishedPublished 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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