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A foundation has enquired whether the 10% reduced rate can be applied to renovation works on properties intended to house homeless people. The Directorate-General for Taxes (DGT) has ruled that this is possible provided the building is primarily used for residential purposes and meets the specific requirements for renovation or renewal and repair.
Question posed: Application of the reduced rate to rehabilitation, maintenance, renovation, and repair works of real estate (owned or rented) intended for the accommodation of persons who do not have their own housing.
Rehabilitation works in buildings intended for homeless persons may be taxed at 10% if more than 50% of the surface area is intended for permanent housing and the qualitative and quantitative requirements for rehabilitation are met. If they do not qualify as rehabilitation, the 10% rate for renovation and repair only applies if the recipient is a natural person for private use or a community of owners. In the case of the foundation as the recipient, the reduced rate for renovation and repair under Article 91.Uno.2.10º would not apply.
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