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A commercial premises owner inquired about the VAT rate applicable to roof replacement works on a residential building invoiced to the homeowners' association. The Directorate General for Taxes (DGT) ruled that the 10% reduced rate may be applied provided the requirements for building rehabilitation or renovation and repair are met.
Cuestión planteada Tipo impositivo aplicable a las ejecuciones de obras reseñadas, cuya factura se emite a nombre de la comunidad de propietarios del edificio. Si son de aplicación diferentes tipos impositivos a dicha obras en el edificio según correspondan al coeficiente de participación de una vivienda o al de un local comercial
What is published here, applied to a company or a specific case. The first meeting is free.
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