Doctrine by topic · DGT Observatory

Renovation and Repair: 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 95 rulings · 2017–2026

Current position

Renovation and repair works on dwellings are taxed at 10% if the recipient is an individual or a community of owners, the building is more than two years old, and the cost of materials does not exceed 40% of the taxable base. If this limit is exceeded, the 21% rate applies to the entire operation. In the case of rehabilitation, the reduced rate includes kitchen furniture but excludes household appliances.

The DGT's position remains constant regarding the requirements for the reduced rate in renovations and repairs. The 40% limit on materials and the age of the building have been maintained. Recent rulings have specified the exclusion of household appliances in rehabilitations and the distinction between periodic maintenance and non-periodic actions in gardens.

Turning points

  1. V2828-21

    Establishes that construction works for swimming pools and sports facilities are taxed at 21% regardless of the recipient.

  2. V0749-24

    Specifies that in rehabilitation works, the 10% rate includes kitchen furniture but excludes household appliances.

Analysis based on 95 of 95 rulings with a stated position. Updated 21 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

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