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V0215-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

Acquisition of social housing by a developer may be subject to 4% VAT depending on its characteristics

An entity has requested a ruling regarding the VAT and ITPAJD (Transfer Tax) implications of acquiring social housing, garages, and storage rooms. The DGT clarifies that the transaction does not constitute a transfer of a business unit, but rather a supply of goods subject to VAT at reduced rates depending on the housing classification.

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Lifecycle

2016-01-21PublishedPublished 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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