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V2506-20 ·22 July 2020 ·consulta-vinculante Medium impact
Tax

Professional technical supervision subject to 21% VAT, while construction management may qualify for 10%

A technical architect seeks clarification on the VAT rates applicable to their professional services versus their construction management activities. The Directorate-General for Taxes (DGT) rules that professional fees are subject to 21% VAT, whereas construction management may qualify for the 10% reduced rate, provided specific requirements are met.

In 6 key points

Lifecycle

2020-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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