- In the renovation of a private home, both the contractor and subcontractors will be used.
- The cost of materials provided by subcontractors must be taken into account when calculating the percentage of the taxable base that represents the cost of materials provided by the contractor.
- The cost of materials provided for renovation or repair works that must be considered includes all materials necessary for the project, including those subcontracted to third parties.
- The price paid for materials included in subcontracted works should be considered, regardless of the percentage it represents in relation to the taxable base.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
