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V3217-19 ·22 November 2019 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to kitchen installations when contracted directly with the developer

An individual acting as a self-developer of a property has requested clarification on the VAT rate applicable to kitchen installations. The Directorate-General for Tax (DGT) has ruled that the 10% reduced rate applies if there is a direct contract between the developer and the contractor for the construction or renovation of dwellings.

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Lifecycle

2019-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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