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V1814-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to renovation works if material costs do not exceed 40% of the taxable base

A private individual has enquired whether replacing windows and installing photovoltaic panels can be taxed at the 10% VAT rate. The Directorate General for Taxes (DGT) has ruled that while these works may qualify as renovation and repair, the application of the reduced rate depends on the cost of materials supplied not exceeding 40% of the taxable base.

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2022-08-01PublishedPublished 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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