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V2599-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

VAT rate for civil works in homeowners' associations will be 10% or 21% depending on material supply

A civil engineering company has requested clarification on the VAT rate applicable to works carried out for a homeowners' association regarding elevator installations. The Directorate-General for Taxes (DGT) indicates that if the works consist of renovation or repair, a 10% rate will apply provided that the cost of materials supplied does not exceed 40% of the taxable base; otherwise, the 21% rate shall apply.

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2022-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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