From April 14, 2010 and until December 31, 2012 applies the reduced rate of 8% (7% before July 1, 2010) to executions of work of renovation and repair in buildings or part thereof intended for housing, when the following requirements are met: the recipient is a physical person who intended for private use (not business or professional activity). Also where was the recipient a community of owners by the deeds done in the building in which housing is situated. The construction or rehabilitation of housing should be completed at least two years before the beginning of the works of renovation or repair. Whoever the works must not contribute materials whose cost exceed 33 percent of the tax base of operation. For example: placement of the floor of a home per 10,000, with 3,000 materials contributed by who performs the work, all of it taxed to 8 percent (7 percent before July 1, 2010). A work for a total of 10,000 If the contributed materials amounted to 5,000. This amendment extends the application of type small, hitherto limited to works of masonry, to all kinds of renovation and repair works, like, for example: plumbing, carpentry, electricity, painting, Plasterers, installations and assemblies. The invoice shall contain the cost of contributed materials or that fulfills the requirement that the cost of the provided materials does not exceed 33% of the taxable base.

Requested budget for the reform of your House or building, knowing that the type of reduced VAT (8%) is applicable to all works of repair or renovation, as masonry, plumbing, carpentry, electricity, painting, Plasterers, installations and assemblies. Carried out by a person in your home for use at home, or, the community of property owners in the building where this housing. The housing must have at least 2 years old, after the construction or rehabilitation. Contributed materials cannot exceed 33% of the taxable base of operation, doing always, stated on the invoice.