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V2881-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

The 10% VAT rate for electrical installations depends on whether they are rehabilitation or renovation and repair works

A taxpayer has queried whether the electrical supply provision for a dwelling can be taxed at the reduced rate of 10%. The DGT clarifies that the connection to the general grid is subject to 21% VAT, whereas works within the plot or renovation works under certain limits may qualify for the 10% rate.

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2021-11-18PublishedPublished 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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