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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
10% VAT rate for repair works requires materials cost not to exceed 40% of taxable base
V0860-26
Reduced 10% VAT applicable for energy efficiency home renovations if conditions met
V0733-25
10% reduced VAT rate applies to renovation works if material costs do not exceed 40% of the taxable base
V0218-24
The 10% reduced VAT rate for renovation works applies if each contractor's material costs do not exceed 40%
V0099-24
The 10% reduced rate for home renovation works applies if material costs do not exceed 40%
V3046-23
10% reduced VAT rate applicable to home renovation works subject to specific usage and material cost requirements
V2580-23
V2491-23
Home renovation and repair works may be taxed at 10% subject to specific recipient, age, and material cost requirements
V0979-23
Reduced 10% VAT rate applicable to renovation and repair works for homeowners' associations
V0496-23
Subcontractor material costs are calculated based on the main contractor's purchase price, regardless of subcontracting material percentage
V2102-22
V1814-22
10% reduced VAT rate applicable to renovation works if material costs do not exceed 40%
V0670-22
V0655-22
V0639-22
10% reduced VAT rate for renovation works applies if material costs do not exceed 40% of the taxable base
V2900-21
V3126-20
10% VAT rate may apply to cost allocator installation if renovation requirements are met and material costs do not exceed 40% of the base
V1291-19
V1294-19
Kitchen furniture installation may qualify for 10% VAT if part of a renovation and material costs do not exceed 40%
V0991-19
V0939-19
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