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An elevator company has requested clarification on the VAT rate applicable to the sale and installation of these devices. The Directorate-General for Taxes (DGT) has ruled that the supply of the lift is subject to 21% VAT, but the installation may qualify for the 10% reduced rate if it constitutes rehabilitation, renovation, or repair works that meet specific requirements.
Question raised: Applicable tax rate for the operations subject to consultation.
The supply of a standardized elevator is taxed at 21%. The reduced rate of 10% shall apply to rehabilitation works if they meet the qualitative requirements (main object of reconstruction) and quantitative requirements (cost exceeding 25% of the building value). The 10% rate also applies to renovation and repair works in dwellings if the recipient is an individual or a community of owners, the dwelling is more than two years old, and the cost of materials does not exceed 40% of the taxable base.
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