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V1916-24 ·30 August 2024 ·consulta-vinculante Medium impact
Tax

The 10% reduced VAT rate for renovation works requires meeting qualitative and quantitative criteria

A company has requested clarification on whether efficiency and accessibility improvement works in a residential building qualify for the 10% VAT rate. The DGT explains that to apply the reduced renovation rate, both a qualitative criterion (more than 50% of the cost must be spent on structural elements, facades, or roofs) and a quantitative criterion (the cost must exceed 25% of the property's value, excluding the land) must be met.

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2024-08-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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