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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company requested clarification on the VAT rate applicable to the installation of a lift in a Town Hall to remove architectural barriers. The Directorate-General for Taxes (DGT) ruled that, as the building is not primarily intended for residential use, the standard rate must be applied.
This ruling clarifies that VAT reductions for building renovations do not apply to public buildings, even when the works are intended to improve accessibility.
The tax team reviews your specific situation.
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