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A construction company has requested clarification on the VAT rate applicable to repair works on roofs, courtyards, and staircases of a building. The DGT explains that the reduced 10% rate depends on whether the works qualify as refurbishment or as renovation and repair, provided they meet specific cost and material thresholds.
Question raised: Applicable tax rate for the specified works. Effective dates and period of validity of the rate modifications pertaining to said works, without the consultation specifically determining when they were carried out.
To apply the 10% rate for rehabilitation, the works must be part of a project where the primary objective is reconstruction (more than 50% of the cost in structural elements, facades, or roofs) and the total cost exceeds 25% of the value of the building excluding the land. Alternatively, for renovation and repair works, the recipient must be a natural person or a community of owners, the building must be at least two years old, and the cost of the materials supplied must not exceed 40% of the tax base.
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