FAQS
REPAIR WORKS
Vélez-Málaga - 11 ene 2019
The VAT rate of 10% of certain repair works in housing is only applicable if the invoice goes to the name of the person who lives in it or of the community.
VAT at 10%. When a person performs repair work in their home (electricity, plumbing, carpentry, etc.), it is possible that the contractor who carries out the works may pass a VAT of 10% instead of 21% [LIVA, art. 91.One.2.10º]. Specifically, this will happen if these requirements are met:
- That the home has been built or rehabilitated at least two years prior to the date of the works.
- And that the cost of the materials contributed does not exceed 40% of the price of the entire work.
Community of owners. In the event that the works are carried out in the common areas of a building and are contracted by the community of neighbors, this can also request the contractor to have an IVA of 10%. For this, in addition to the above requirements, it is necessary that at least 50% of the constructed area of the property corresponds to homes that are used for their particular use by the people who occupy them [LIVA, art. 91.One.2.10º.a].