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A lift installation company has requested clarification on the applicable VAT rate for its operations. The DGT has explained that the reduced rate of 10% may be applied if the requirements for residential renovation works are met, whereas the standard rate of 21% applies if the cost of materials exceeds 40% of the taxable base.
Question raised: Applicable tax rate for said operations.
The installation of elevators may be taxed at 10% if it is considered a renovation work in buildings intended for housing, provided that the recipient is a natural person (private use) or a community of owners, and the construction was completed at least two years ago. However, if the cost of the materials supplied exceeds 40% of the tax base, the operation is classified as a supply of goods and will be taxed at 21%. For the calculation of the 40% limit, all necessary materials and subcontracted activities must be included.
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