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V2326-14 ·9 September 2014 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applicable to building rehabilitation or renovation and repair works subject to specific requirements

A homeowners' association has requested clarification on the VAT rate applicable to repair works in a residential building. The Directorate General for Taxes (DGT) explains that a 10% rate may be applied if the works constitute rehabilitation, renovation, or repair, provided certain requirements are met.

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2014-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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