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A physical person enquired about the VAT rate applicable to home improvements contracted directly with a builder prior to completion. The DGT responded that, as it is not a contract between developer and contractor and the requirements for renovation of old buildings are not met, the general VAT rate applies.
The general VAT rate applies to home improvements directly contracted with a builder, not the reduced rate, due to lack of qualifying conditions.
The tax team reviews your specific situation.
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