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A homeowners' association has requested clarification on the VAT rate applicable to essential facade repair works necessitated by the risk of falling debris. The Directorate-General for Taxes (DGT) explains that the 10% reduced rate may be applied if the works constitute building rehabilitation meeting qualitative and quantitative criteria, or if they are classified as renovation and repair works that comply with specific material limits.
Question posed: Applicable tax rate for the works described.
To apply the 10% rate for rehabilitation, the primary objective must be reconstruction (more than 50% of the cost in structural elements, facades, or roofs) and the cost must exceed 25% of the value of the building excluding the land. Alternatively, for renovation and repair works for homeowners' associations, the 10% rate applies if the building was completed more than two years ago and the cost of materials does not exceed 40% of the tax base. If this material limit is exceeded, the transaction is taxed at 21%.
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