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A construction company requested clarification on the VAT rate applicable to waterproofing and repair works in community garages. The DGT has ruled that the 10% reduced rate may be applied, provided the building is primarily residential and the works meet the specific requirements for renovation and repair.
This ruling provides legal certainty for construction companies and homeowners' associations regarding the application of reduced VAT rates for essential maintenance and renovation works in residential garage areas.
The tax team reviews your specific situation.
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