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MEDIUM
FISCAL

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

V0038-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0038-25
Published
15 Jan 2025

Summary

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.

In 6 key points

Lifecycle

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

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