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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether repairing the roof of a parish house intended for a priest's residence qualifies for the 10% VAT rate. The Directorate-General for Taxes (DGT) ruled that this is possible provided the renovation and repair requirements are met, including specific limits on the contribution of materials.
This ruling clarifies the eligibility of certain residential maintenance works for the reduced VAT rate, provided they meet the legal criteria for renovation and repair.
The tax team reviews your specific situation.
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