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V2580-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applicable to home renovation works subject to specific usage and material cost requirements

A private individual inquired whether the renovation of a wooden door frame in their primary residence should be taxed at 21% or 10% VAT. The Directorate General for Taxes (DGT) clarified that the 10% reduced rate may be applied provided specific requirements regarding the recipient, the age of the property, and the cost of materials supplied by the professional are met.

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2023-09-26PublishedPublished 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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