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V2636-20 ·12 August 2020 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to renewable energy installations subject to renovation or repair requirements

A company has requested clarification on the VAT rate applicable to the installation of photovoltaic systems in residential or single-family buildings. The DGT has ruled that these works are subject to the 10% reduced rate only if they qualify as renovation and repair works under specific requirements, or if they are part of a comprehensive rehabilitation project.

In 6 key points

Lifecycle

2020-08-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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