Skip to content
V0330-20 ·12 February 2020 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate cannot be applied due to large family status

A taxpayer inquired whether they could apply the 4% VAT rate to the purchase of their new home based on being part of a large family. The DGT ruled that the law does not provide for this benefit under such circumstances.

In 5 key points

Lifecycle

2020-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact