Circular 2021/C/104: application VAT rate of 6% on the demolition/reconstruction of private homes following the severe weather

Circular 2021/C/104 concerning an administrative concession in the context of the application of the reduced VAT rate of 6% on the demolition and reconstruction of private homes following the severe weather

This circular implements the decision of Mr. Minister to, following the storms that different regions ‘ s has hit our country during the month of July 2021, to provide for an administrative concession in the context of the application of the VAT rate of 6 % pursuant to Article 1quater and section XXXVII of Table A of the Annex to Royal Decree No. 20 on VAT rates.

Source fisconetplus

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