- Repair works on a hórreo used as an annex to a single-family home (for parking and storage) are being considered.
- Annexes to residential buildings include garages, storage rooms, and similar spaces if located on the same plot.
- For the reduced VAT rate (10%) to apply, the annex must be on the same parcel as the dwelling.
- If the hórreo meets these conditions, the repair works are eligible for the reduced 10% VAT rate under Article 91.Uno.2.10º LIVA.
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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