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A homeowners' association inquires about the applicable VAT rate for various repair, accessibility, and painting works. The DGT explains that the reduced 10% rate depends on whether the works qualify as rehabilitation or as renovation and repair, subject to cost and material contribution limits.
Question posed: Tax rate applicable to the aforementioned execution of works in Value Added Tax.
Rehabilitation works are taxed at 10% if they meet the reconstruction requirements (more than 50% of the cost in structural elements, facades, or roofs) and the total cost requirements relative to the value of the building. Renovation and repair works are taxed at 10% if the recipient is a homeowners' association, the construction was completed more than two years ago, and the cost of the materials provided does not exceed 40% of the taxable base. If this material limit is exceeded, the general rate of 21% applies to the entire execution.
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