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V2824-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to residential renovation works for personal use

An individual has requested clarification on the VAT rate applicable to renovation works on their detached house and the required evidence. The DGT clarifies that the reduced 10% rate applies if the legal requirements for residential renovation and construction are met, and that the burden of proof lies with the interested party.

In 6 key points

Lifecycle

2021-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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