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An architect inquires about the VAT rate applicable to the drafting of a renovation project and the site supervision of a dwelling intended for a self-employed individual. The DGT responds that these services do not constitute construction works and must be taxed at the general rate.
Question raised For the purposes of Value Added Tax, the tax rate applicable to the architect's fees for the renovation project and site supervision.
The services of project drafting and site supervision are not construction works, and therefore cannot apply the reduced rate of 10%. As they do not meet the requirements of articles 91.one.3 and 91.one.2.10º of Law 37/1992, the architect's professional fees must be taxed at the general rate of 21%.
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