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The inquiry asks which VAT rate applies to gardening works. The DGT responds that periodic maintenance is a service subject to 21%, whereas renovation or repair works may be subject to 10% if certain requirements are met.
Question posed: The tax rate applicable for Value Added Tax purposes to said gardening works.
Periodic garden maintenance is a provision of services and not the execution of a work, and therefore is subject to 21%. Renovation or repair works on gardens in dwellings or homeowners' associations may be subject to 10% if the recipient is an individual or a community, the building is at least two years old, and the cost of materials does not exceed 40% of the taxable base. Cleaning services for public parks and gardens are subject to 10%.
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