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V2320-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Renovation works without rehabilitation status subject to 21% VAT unless renewal requirements are met

An individual has requested clarification on the VAT rate applicable to home renovations (demolishing a partition wall, painting, and masonry). The DGT has indicated that these works do not qualify as rehabilitation on their own and, if they do not meet the specific requirements for renewal and repair, the standard rate of 21% will apply.

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2024-11-08PublishedPublished 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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