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V2442-22 ·28 November 2022 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate may apply to renovation works in barracks if they serve as the residents' primary residence

A company requested clarification on the VAT rate applicable to the installation of heating meters in dwellings within a Civil Guard Command. The DGT clarified that, provided the works do not constitute construction or rehabilitation, they could be taxed at the 10% reduced rate if the building serves as the primary residence of its inhabitants.

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2022-11-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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