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V0179-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

Works of improvement contracted directly with constructor taxed at 21% VAT

A physical person who has acquired a public protection property home seeks to know which VAT rate applies to improvements contracted directly with a constructor prior to handover. The DGT states that if contracted directly with the constructor and not with the developer, the general rate of 21% applies.

In 6 key points

How it affects those involved

Improvements carried out directly with a constructor, rather than the developer, are subject to the general 21% VAT rate for properties under public protection.

Lifecycle

2026-01-30PublishedPublished 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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