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V2833-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

Pergolas taxed at 21% VAT; terrace closures at 10% if useful area increases

The DGT confirms that pergolas are subject to 21% VAT, while terrace closures are taxed at the reduced rate of 10% if the useful area increases.

In 6 key points

How it affects those involved

The VAT rate for pergola installations is set at 21%, and terrace closures are subject to the reduced 10% rate if the useful area expands.

Lifecycle

2014-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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