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V2748-18 ·17 October 2018 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to landscaping works if part of a renovation or meeting specific requirements

A renovation company has requested clarification on the VAT rate applicable to landscaping and ground stabilisation works for a residential property. The DGT clarifies that these works may be subject to the 10% rate if they form part of a comprehensive building renovation or if they meet the specific requirements for renovation and repair for private use.

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2018-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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