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V3258-18 ·20 December 2018 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to window installation if material costs do not exceed 40% of the taxable base

A window manufacturing and installation company has enquired whether the reduced VAT rate of 10% can be applied when the cost of materials does not exceed 40% of the taxable base. The DGT has ruled that this is possible provided that the requirements for residential renovation are met and the cost of materials (including production costs if the company is the manufacturer) does not exceed said limit.

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2018-12-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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