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V5200-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to construction or renovation of dwellings and their gardens

The consultation asks which VAT rate applies to the installation of artificial grass during renovations or refurbishments. The DGT rules that a 10% rate applies if the work constitutes construction or meets the requirements for renovation, including ground preparation for landscaping.

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2016-11-30PublishedPublished 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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