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V2311-24 ·7 November 2024 ·consulta-vinculante Medium impact
Tax

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

A masonry professional has enquired about the applicable VAT rate when the client provides the materials for home renovations. The DGT clarifies that for renovation and repair works, the reduced rate of 10% may be applied, provided that the cost of materials supplied by the professional does not exceed 40% of the taxable base.

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2024-11-07PublishedPublished 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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