Doctrine by topic · DGT Observatory

Contribution of Materials: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 58 rulings · 2014–2026

Current position

To apply the reduced rate of 10% for renovation and repair works, the recipient must be a natural person for private use or a community of owners. The building must have completed its construction or rehabilitation at least two years ago. The cost of the materials provided by the contractor cannot exceed 40% of the taxable base of the transaction.

The DGT's position remains constant regarding the application of the reduced rate for renovation and repair works. Throughout the rulings, it has been reiterated that the recipient must be a private individual or a community of owners, the age of the building must be more than two years, and the limit for materials must be 40% of the taxable base.

Analysis based on 57 of 58 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5124-26 7 Jul 2026

Architectural services for lift installations subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivoejecución de obrasrenovación y reparaciónrehabilitación de edificacioneshonorarios profesionales LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 11.2.6
Affects CompanyExpat · Non-residentIndividual
V0595-26 13 Mar 2026

VAT rate for energy efficiency works in property communities may be 10% or 21%

SG de Impuestos sobre el Consumo
rehabilitación de edificacionesrenovación y reparacióntipo reducidoeficiencia energéticacomunidad de propietarios LIVA — Ley 37/1992 del IVA art. 91.uno.3.1ºLIVA — Ley 37/1992 del IVA art. 91.uno.2.10º
Affects CompanyExpat · Non-residentIndividual
V0284-25 14 Mar 2025

Renovation works in homes may be taxed at 10% IVA if conditions are met

SG de Impuestos sobre el Consumo
tipo impositivo reducidoobras de rehabilitaciónobras de renovación y reparaciónpromotorbase imponible LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual

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