- Interior decoration and design projects are subject to the general VAT rate of 21%.
- If the project includes execution (e.g., providing materials, subcontracting work), the entire service is taxed at 21% if it is not independent from the decoration service.
- If the execution of works is independent from the decoration project, a reduced VAT rate of 10% may apply, provided the works are for renovation or repair in residential buildings.
Source: allyon-etl.es
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.
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