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The DGT confirms that pergolas are subject to 21% VAT, while terrace closures are taxed at the reduced rate of 10% if the useful area increases.
Question raised: Applicable rate for the installation of said pergolas. Applicable rate in the event that the work is subcontracted by a builder to the taxpayer. Whether the reverse charge mechanism applies to said installation. Applicable rate for the enclosure of terraces in residential properties, thereby increasing the living area of said property.
Pergolas, porches, or gazebos without vertical enclosures are considered annexes subject to a 21% VAT rate. The enclosure of terraces in residential properties shall be taxed at 10% provided that it results in an increase in the useful surface area of the property. The reverse charge mechanism does not apply to the installation of pergolas for businesses if they do not meet the requirements for renovation works.
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