Skip to content
V2100-22 ·3 October 2022 ·consulta-vinculante Medium impact
Tax

21% VAT applies if material costs in renovation works exceed 40% of the taxable base

An individual has enquired about the VAT rate applicable to the installation of solar panels at their home, as the cost of materials exceeds 40% of the budget. The DGT clarifies that if the works are classified as renovation and repair, the reduced rate of 10% is only applicable if the cost of materials does not exceed 40% of the taxable base.

In 6 key points

Lifecycle

2022-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact