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V3232-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applicable to extractor hood replacement if renovation requirements are met

A private individual has enquired about the VAT rate applicable to the replacement of an extractor hood integrated into a kitchen unit. The DGT indicates that the reduced 10% rate may apply if the work is classified as renovation or repair and the cost of materials does not exceed 40% of the taxable base.

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2023-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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