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V2667-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to renovation works if the building is used for permanent residential purposes

An association providing services for the elderly has requested clarification on the VAT rate applicable to renovation works in their residence. The Directorate General for Taxes (DGT) has ruled that the 10% reduced rate applies if the building is intended for permanent residential use and more than 50% of its surface area is dedicated to such use.

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2022-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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