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A company has requested clarification on the VAT rate applicable to comprehensive renovation works carried out to set up offices in its own building. The Directorate General for Taxes (DGT) has ruled that, although the works constitute renovation, the standard rate applies because the building is not primarily intended for residential use.
Question posed: The Value Added Tax rate applicable to the execution of the works contemplated in the project.
The reduced rate of 10% only applies to the construction or rehabilitation of buildings primarily intended for residential use, including premises and complementary services. As this is a building intended for offices, the requirement of primary residential use is not met. Therefore, the rehabilitation works on this property must be taxed at the general rate of 21%.
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