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A company owning a building is required to carry out facade and balcony repair works by municipal order. The DGT is analysing whether these works qualify for the reduced 10% VAT rate or must be taxed at the standard 21% rate.
This ruling clarifies the VAT application for building maintenance and rehabilitation works, specifically distinguishing between residential use and commercial/corporate ownership, which affects the tax burden for property-owning companies.
The tax team reviews your specific situation.
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