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A query was made regarding the VAT rate applicable to the installation of a lift in a residential building. The DGT clarifies that the 10% rate may be applied if the work qualifies as integral rehabilitation or as renovation and repair, subject to certain material supply limits.
Question raised: Applicable tax rate for rehabilitation works including the inclusion of a lifting appliance.
The installation of elevators is taxed at 10% if it forms part of a rehabilitation project that meets the qualitative and quantitative requirements of Article 20.one.22.B of Law 37/1992. Alternatively, the 10% rate applies to renovation and repair works for homeowners' associations if the cost of materials supplied does not exceed 40% of the taxable base. If these limits or requirements are exceeded, the general rate of 21% shall apply.
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