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V3476-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to renovation works if material costs do not exceed 40% of the taxable base

A carpentry company has requested clarification on the VAT rate applicable to window installations in a residential property. The DGT clarifies that, provided the work does not constitute construction or major rehabilitation, the 10% reduced rate for renovation and repair may be applied, subject to specific requirements regarding the recipient and the cost of materials.

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Lifecycle

2020-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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