Doctrine by topic · DGT Observatory

Qualitative Requirement: 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 8 rulings · 2018–2026

Current position

For works to be considered rehabilitation, two cumulative requirements must be met. The qualitative requirement demands that more than 50% of the cost be allocated to structural elements, facades, roofs, or analogous/connected elements. The quantitative requirement requires that the cost of the works exceeds 25% of the value of the building excluding the land. Additionally, the building must be suitable for housing according to its design and legal purpose.

The DGT's position remains constant regarding the definition of rehabilitation requirements. Over the years, the administration has maintained the requirement of the 50% threshold in qualitative cost and the 25% threshold in quantitative value. The evolution shows terminological precision by explicitly including 'analogous or connected' elements and suitability for housing.

Turning points

  1. V0307-19

    The scope of the qualitative requirement is expanded to include elements 'analogous' to structural elements, facades, or roofs.

  2. V5449-26

    It is specified that suitability for housing is determined by design and legal purpose, without the habitability certificate being mandatory.

Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8

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