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V2443-22 ·28 November 2022 ·consulta-vinculante Medium impact
Tax

21% standard VAT rate applies to agricultural building renovation for worker housing if used for farming operations

A company has requested clarification on the VAT rate applicable to the renovation of a building on a rural estate to convert it into housing for its workers. The Directorate-General for Taxes (DGT) has ruled that, as it is an ancillary construction for an agricultural holding, it does not qualify as building works, and therefore the standard VAT rate applies.

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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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