April 14, 2010, with indefinite duration, will apply the reduced rate of VAT of 8 percent (7 percent until July 1, 2010), to the works of rehabilitation of buildings mainly destined for housing, including the premises, which are annexed, garages, facilities and complementary services, subject to the following limits: the first: more than 50 percent of the building should be aimed at housing. Second: the cost of the works must exceed 25 per cent of the purchase price of the building (if carried out in the two years prior to the start of the rehabilitation works) or the market value, discounting the value of the soil in both cases. Third: works whose object is the reconstruction, should i.e., more than 50 percent of the executions of work included in the project consist in consolidating or treatment of structural elements, the facade or cover, or in similar or related works to those. They are defined as analogous to the (reconstruction) rehabilitation works: those of structural adaptation that provide building security conditions constructive, guaranteeing its stability and mechanical resistance. Reinforcement or adequacy of the Foundation as well as those which affect or consist in the treatment of pillars or slabs. Of expansion of the overbuilt, above and below ground level.
Of reconstruction of facades and courtyards. Installation of lifting elements, including those intended to save architectural barriers for use by disabled persons. Fourth: they are considered related works, provided that its cost is less than the sum of the reconstruction more analog, and are linked and do not consist of finished grouper or ornament of the building and the simple maintenance or painting of the facade: the works of masonry, plumbing and carpentry. Those aimed at the improvement and adaptation of enclosures, electrical installations, water and air conditioning and fire protection. The energy rehabilitation works.