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A company has requested clarification on the VAT rate applicable to electrical modernisation and masonry works for a homeowners' association, and how to account for subcontracted materials. The DGT clarifies that if materials exceed 40% of the taxable base, the general rate of 21% applies to the entire transaction.
Question raised: Applicable tax rate for the aforementioned works. Concept and limit of materials provided in the case of works subcontracted by the main contractor.
Renovation works on facilities in residential buildings may be taxed at 10% if the recipient is a homeowners' association and the cost of the materials provided does not exceed 40% of the taxable base. For this calculation, all necessary materials are included, including those from activities subcontracted by the main contractor. If this limit is exceeded, the operation is classified as a supply of goods and is taxed at 21% in its entirety. In the event of subcontracting, if the developer contracts the third party directly, each contractor determines its own compliance with the requirements.
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