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A lift company asks about the application of passive investor investment and the applicable tax rate. The DGT states that lift installation constitutes construction work and may qualify for passive investor investment if the requirements for building or building rehabilitation are met.
Question posed - Cases of application of the reverse charge mechanism contained in Article 84.One.2, letter f) of Law 37/1992.
The installation of elevators is taxed at 21% by default, but a 10% rate may apply if it is part of a rehabilitation of buildings intended for residential use that meets the cost and purpose requirements. The 10% rate also applies to renovation and repair works in dwellings if the recipient is an individual or a community of owners and the cost of materials does not exceed 40%. Stairlift platforms, short-travel elevators, and stairlifts are always taxed at 10%.
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