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A company has requested clarification on the VAT rate applicable to the renovation of a building on a rural estate to convert it into housing for its workers. The Directorate-General for Taxes (DGT) has ruled that, as it is an ancillary construction for an agricultural holding, it does not qualify as building works, and therefore the standard VAT rate applies.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a dicha ejecución de obra. Sujeto pasivo.
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