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A query was raised regarding the VAT rate applicable to renovation works and the taxpayer's investment in furniture installation. The DGT ruled that the 10% rate applies if the buildings are fit for residential use and that the installation of kitchen, bathroom, and wardrobe units is considered part of the construction works.
Question raised Law 37/1992 art. 84-one-2º-f) and art. 91
The reduced rate of 10% applies to construction works for the building or renovation of properties primarily intended for residential use, where apartments are understood to be those with a certificate of habitability or a first occupancy license. In the case of tourist apartments, if they possess such documentation, the 10% rate applies. The installation of kitchen furniture, bathroom fixtures, and built-in wardrobes that are incorporated into the building is considered construction work, allowing for the application of the reverse charge mechanism.
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