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A private individual asks what VAT rate applies to closing a terrace with a glass and aluminium structure that expands the living area. The DGT explains that if it is not considered a construction or rehabilitation project, the reduced rate of 10% could apply under renovation and repair conditions.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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