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V2460-20 ·17 July 2020 ·consulta-vinculante Medium impact
Tax

Works on municipal sports facilities subject to the standard 21% VAT rate

A query was raised regarding the VAT rate applicable to services provided by a renovation company to bring municipal sports facilities into use. The DGT ruled that, as these are not buildings intended for residential use or their annexes, the standard rate applies.

In 6 key points

How it affects those involved

Companies undertaking renovation works on non-residential municipal facilities must apply the standard VAT rate rather than the reduced rate.

Lifecycle

2020-07-17PublishedPublished 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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