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V2963-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

VAT rate for solar panel installation depends on whether it is classified as refurbishment or renovation

A company has requested clarification on the VAT rate applicable to the installation of solar panels for self-consumption and the procedure to follow if a reduced rate is incorrectly applied. The DGT explains that the rate depends on whether the work constitutes construction/refurbishment or renovation/repair, subject to specific cost and recipient requirements.

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2023-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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