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V5449-26 ·6 August 2026 ·consulta-vinculante Medium impact
Tax

10% VAT rate for renovation works requires suitability for residential use and compliance with cost and nature requirements

A property owner inquired whether renovation works on a farmhouse intended for tourist rentals qualify for the 10% VAT rate. The DGT ruled that the inquirer is considered a business entity and that the reduced rate depends on whether the building is suitable for residential use and meets the qualitative and quantitative requirements for renovation.

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2026-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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