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A municipal body acting as a subsidiary promoter asks which VAT rate applies to energy efficiency renovations on homes financed by grants. The DGT clarifies that a 10% reduced rate may be applied if the works are classified as rehabilitation and meet certain cost limits.
Cuestión planteada Base imponible y tipo impositivo del Impuesto sobre el Valor Añadido aplicable a las ejecuciones de obras de rehabilitación que va a realizar el consultante para cada propietario cuya contraprestación se exigirá en las correspondientes derramas.
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