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An individual has requested clarification on the VAT rate applicable to the installation of a door and how to calculate material costs to ensure they do not exceed the 40% threshold. The DGT has ruled that the 10% reduced rate applies provided the requirements of the VAT Act are met and the cost of the incorporated materials does not exceed said percentage.
Question raised: The applicable tax rate for the specified works, and the system for computing the cost of materials for the indicated work, in order to determine whether it exceeds or not 40 percent of the amount of the work to be performed.
Renovation and repair works on dwellings may be taxed at 10% if the recipient is an individual or a community of owners, the dwelling is more than two years old, and the cost of the materials provided does not exceed 40% of the taxable base. Materials are considered to be all tangible assets incorporated into the building, including those from subcontractors, but excluding tools or machinery. If the 40% limit is exceeded, the operation is classified as a supply of goods and is taxed at 21%.
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