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A company asks which VAT rate applies to renovation works on four rural properties used for tourist rental. The DGT clarifies that the reduced 10% VAT rate for rehabilitation applies only if the building is suitable for residential use, even if it lacks a habitability certificate, provided its suitability is proven by alternative means.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dichas obras de reforma.
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