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V3202-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

Periodic garden maintenance is subject to 21% VAT, unless it constitutes a renovation or repair work

The inquiry asks which VAT rate applies to gardening works. The DGT responds that periodic maintenance is a service subject to 21%, whereas renovation or repair works may be subject to 10% if certain requirements are met.

In 6 key points

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2021-12-23PublishedPublished 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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