Skip to content
V2126-24 ·1 October 2024 ·consulta-vinculante Medium impact
Tax

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

An individual requested clarification on which materials are included and which VAT rate applies to a bathroom renovation where the company provides the materials. The DGT ruled that the reduced rate of 10% may be applied if the cost of the materials provided does not exceed 40% of the taxable base.

In 6 key points

Lifecycle

2024-10-01PublishedPublished 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