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V2535-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

The 10% rate applies to rehabilitation or renovation works if cost and material requirements are met

A homeowners' association inquires about the applicable VAT rate for various repair, accessibility, and painting works. The DGT explains that the reduced 10% rate depends on whether the works qualify as rehabilitation or as renovation and repair, subject to cost and material contribution limits.

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2019-09-18PublishedPublished 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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