ITE, REHABILITATION AND ASSISTANCEVAT IN WORKS AND REHABILITATION
Owners Communities conducting rehabilitation and InspecciÃ³n PeriÃ³dica Edificios or renovation of buildings or parts thereof for housing, will benefit from a reduced VAT rate to 10, provided that certain conditions are met.
Rehabilitation works: The requirements to qualify for VAT reduction are twofold: first, that the total cost of the works is greater than the market value of the building when the work starts, deducting the market value of the proportional part It corresponds to the floor or the 25th of the purchase price of the building, if it was made in the two years preceding the beginning of the work. And secondly, at least 50 of the cost of the work will be aimed at the consolidation or treatment of structural elements or decks, facades or similar or related to the rehabilitation works.
They have similar consideration to the rehabilitation works: reinforcement or adequacy of models eltratamiento queincluye foundation pillars and InspecciÃ³n PeriÃ³dica Edificios or forjadosde buildings, works InspecciÃ³n PeriÃ³dica Edificios of superficieconstruida and structural InspecciÃ³n PeriÃ³dica Edificios to endow the constructive conditions InspecciÃ³n PeriÃ³dica Edificios security cables and thus ensure its stability and mechanical strength, and finally, installation of lifting elements to save InspecciÃ³n PeriÃ³dica Edificios architectural barriers and the facades and courtyards.
Related to rehabilitation works are: Plumbing, carpentry and masonry, matching enclosures, electrical, water and air conditioning and fire protection and energy rehabilitation (improvement of building energy efficiency, increase performance of systems and installations thermal and incorporation of equipment using renewable energy sources). All of them must be linked to the consolidation or treatment of structural elements or decks, facades and similar to these works.