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V2819-20 ·17 September 2020 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applicable to energy renovation works subject to qualitative and quantitative requirements

The taxpayer asks whether the installation of photovoltaic panels for self-consumption can be taxed at the 10% reduced rate as energy renovation work. The DGT explains that to apply this rate, the works must meet qualitative requirements (the main purpose must be reconstruction) and quantitative requirements (the cost must exceed 25% of the property's value).

In 6 key points

Lifecycle

2020-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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