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A taxpayer queried the VAT rate applicable to the repair of antennas and intercoms in residential communities. The DGT clarified that non-periodic repair works may be subject to the reduced 10% rate if certain conditions are met, whereas periodic maintenance is subject to the standard 21% rate.
Question raised: Applicable tax rate for the repair or replacement services of antennas, antenna amplifiers, and automatic door intercoms for a community of owners when the materials provided do not exceed 40 percent of the cost of the work, or when existing materials are repaired.
Works for renovation or repair in residential buildings may apply the 10% rate if the recipient is a natural person or a community of owners, the building is at least two years old, and the cost of the materials provided does not exceed 40% of the taxable base. If the materials exceed this limit, the operation is considered a supply of goods and is taxed at 21%. Conversely, periodic maintenance activities are considered the provision of services and are taxed at 21%.
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