Repair Works on Hórreo Annexed to Home Eligible for 10% VAT if Requirements Met

• Repair works on a hórreo (outbuilding) attached to a single-family home can be subject to the reduced 10% VAT rate if certain requirements are met.
• The hórreo must be used as a garage or storage and be located on the same plot as the main residence.
• The reduced VAT rate applies if: the owner is a private individual using it for personal purposes, the building is at least two years old, and the contractor’s supplied materials do not exceed 40% of the contract value.
• The DGT confirms these works qualify for the reduced rate under Article 91.Uno.2.10º of the VAT Law, provided all conditions are satisfied.

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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