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V0224-22 9 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Architect fees for project drafting are subject to 21% VAT

An individual inquires about the type of VAT applicable to an architect's fees for a self-build housing project. The DGT responds that these services do not qualify for the reduced rate of 10%.

The question raised

Question posed: Type of Value Added Tax applicable to the architect's fees for the drafting of the aforementioned project.

The DGT's ruling

Professional fees of an architect for the drafting of the basic project and construction management are subject to the general rate of 21%. The reduced rate of 10% only applies to construction works contracted directly between the developer and the contractor. Architectural services do not meet the requirements for the reduced rate as they do not constitute construction works in themselves.

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