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V0038-25 ·15 January 2025 ·consulta-vinculante Medium impact
Tax

Buyer's disability does not entitle him to 4% VAT on property purchase

A taxpayer asks whether their wife's 75% disability allows the application of the 4% VAT rate on a property purchase. The DGT responds that the tax rate depends on the administrative classification of the property, not the buyer's condition.

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2025-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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