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A contractor has requested clarification on the applicable VAT rate for works carried out for a homeowners' association. The DGT clarifies that the 10% reduced rate may be applied provided certain renovation requirements are met and the cost of materials does not exceed 40% of the taxable base.
Question raised: Applicable tax rate for works executed by the contractor for a homeowners' association.
Renovation and repair works in buildings intended for residential use may be taxed at 10% if the recipient is a homeowners' association, the construction was completed at least two years ago, and the cost of the materials supplied does not exceed 40% of the taxable base. If the cost of the materials exceeds said limit, the operation is classified as a supply of goods and is taxed at the general rate of 21%. In the case of the construction of complementary garages in common areas with a maximum of two spaces per owner, the 10% rate also applies.
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