Title Real Decreto-Ley 20/2012 del 13 de Julio

Since January 1 we will continue to apply the reduced VAT rate of 10%

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Royal Decree-Law 20/2012 of July 13 on measures to ensure fiscal stability and the promotion of competitiveness, repealing the wording of Royal Decree 6/2010, so that as of September 1, 2012, and indefinitely, type reduccido 10% continues to apply in executions of “renewal and repair.”

The requirements to be met to apply this tax rate are:

That the recipient is an individual, not employer unprofessional and use these services for private use.

That the recipient is a Community of Owners

The construction or rehabilitation of housing in question, has completed at least two years before the start of the latter.

That the person to perform the work does not provide materials or, in the case of the contribution, the cost does not exceed 40% of the taxable amount of the transaction.

So, since of January 1, 2013, will continue to apply the reduced VAT rate from 10% to works of “renovation and repair”

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