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V0338-26 ·19 February 2026 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT applies to parcel enclosure in housing autopromotion

A physical person enquired whether the enclosure of their plot using concrete slabs in a housing autopromotion could benefit from the reduced VAT rate. The DGT confirms that the 10% reduced rate applies as it constitutes part of the housing construction.

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2026-02-19PublishedPublished 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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