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V2976-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

VAT for renovation works in residential communities will be 10% or 21% depending on material costs

A homeowners' association has enquired about the VAT rate applicable to the installation of solar panels. The Directorate-General for Taxes (DGT) clarifies that the reduced rate of 10% may apply if the works are classified as renovation and repair, provided that the cost of materials does not exceed 40% of the taxable base.

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2023-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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