Skip to content
Back to index
V5100-26 30 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · tipo reducido

10% reduced VAT applies to rehabilitation of buildings mainly used for housing

A tourist property rental company asks what VAT rate applies to the rehabilitation of a building. The DGT clarifies that a 10% reduced rate applies if the building is mainly used for housing, without requiring a habitability certificate.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

View on PETETE (Hacienda) →

Book your free first meeting