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V0732-25 22 April 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · tipo impositivo reducido

Reduced 10% VAT applicable for rehabilitation works if qualifying criteria met

The consultant asks whether reduced 10% VAT can be applied to an integral rehabilitation with extension. The DGT explains that this reduced rate applies only to rehabilitation works meeting cost and nature criteria, or to renewal and repair under specific conditions.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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