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A foundation managing a residence for persons with intellectual disabilities asks which VAT rate applies to works carried out on said property. The DGT responds that the reduced rate of 10% may be applied if the works consist of the construction or rehabilitation of buildings primarily intended for housing.
Question posed: The tax rate that will be applied for Value Added Tax purposes to the execution of works in the aforementioned residence.
Construction works for the rehabilitation of a building shall be taxed at the reduced rate of 10% provided that the building is intended for permanent housing and more than 50% of its surface area is used for such purpose. Housing is considered to be the space intended for a room or dwelling where the person carries out their domestic life. If the works do not qualify as construction or rehabilitation, the 10% rate could apply as renovation or repair if the requirements of the VAT Law are met.
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