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The taxpayer inquired about the VAT rate applicable to the installation of a pellet boiler and its flue in their home. The DGT clarifies that the reduced rate of 10% may apply if the works constitute a comprehensive refurbishment or a renovation and repair project under specific conditions.
Question posed: Applicable tax rate.
To apply the 10% rate as rehabilitation, the work must be part of a global project where the ancillary works (such as climate control) do not exceed the cost of the main works and the total cost exceeds 25% of the property value. As renovation and repair work, the rate shall be 10% if the recipient is an individual for personal use, the dwelling is more than two years old, and the cost of the materials supplied does not exceed 40% of the tax base. If this limit for materials is exceeded, the general rate of 21% shall apply.
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