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V1657-25 16 September 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Architectural project and supervision services taxed at 21% VAT

A physical person asks whether architectural services for housing rehabilitation qualify for the reduced 10% VAT rate. The DGT responds that these services do not constitute 'execution of works' and are therefore subject to the standard 21% VAT rate.

The question raised

For the purposes of Value Added Tax, it is questioned whether the architect's services for the drafting of the technical project are taxed at 10 percent.

The DGT's ruling

An architect's fees for the drafting of a project or the direction of works do not qualify as construction or renovation works. As they are not construction works, the reduced rate of 10% provided for in Article 91 of Law 37/1992 cannot be applied. Therefore, these professional services are subject to the general tax rate of 21%.

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