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V0407-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to construction works for owner-occupied housing

An individual acting as the self-developer of a single-family home for their own use seeks clarification on the applicable VAT rate for contracted works. The Directorate General for Taxes (DGT) determines that the reduced rate of 10% applies, as the construction works are for a building intended primarily for residential use.

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Lifecycle

2020-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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