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Construction 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 10 rulings · 2014–2024

Current position

Air conditioning units and biomass boilers are considered construction materials, being excluded from the equivalence surcharge and taxed under the general VAT regime. The delivery of construction materials to developers or self-developers does not constitute the execution of works, and therefore must be taxed at the general rate of 21%. Kitchen furniture and countertops are not construction materials and are subject to the equivalence surcharge unless they undergo processes of adaptation or manufacture.

The DGT maintains a consistent position in classifying certain technical elements as construction materials to exclude their sale from the equivalence surcharge. It has been specified that the mere delivery of materials to developers does not allow for the application of the reduced rate for works. The doctrine clearly distinguishes between technical installation elements and kitchen furniture.

Turning points

  1. V3123-17

    Establishes that kitchen furniture and countertops are not construction materials, unless they undergo processes of adaptation or coupling.

  2. V2246-21

    Clarifies that the delivery of construction materials to a developer does not qualify as the execution of works, applying the general rate of 21%.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0334-14 11 Feb 2014

Biomass boilers excluded from the VAT equivalence surcharge regime

SG de Impuestos sobre el Consumo
recargo de equivalenciacomerciante minoristamateriales de construcciónrégimen generalbiomasa LIVA — Ley 37/1992 del IVA art. 148LIVA — Ley 37/1992 del IVA art. 149
Affects CompanyExpat · Non-residentIndividual

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