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A community of communal lands has requested clarification on the VAT rate applicable to the renovation of houses intended for use as a social club. The Directorate-General for Taxes (DGT) has ruled that, as the building is not primarily intended for residential use, the standard VAT rate must be applied.
Question raised: Tax rate applicable to the renovation of dwellings for the creation of the social club.
The reduced rate of 10% only applies to construction or renovation works for buildings primarily intended for residential use (more than 50% of the surface area). Since the resulting social club does not have residential use as its primary purpose, the reduced rate is not applicable and it must be taxed at 21%.
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