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V0431-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Self-build housing materials taxed at 21% VAT, while construction works at 10% subject to requirements

An individual requested clarification on the VAT rates applicable to the construction of their primary residence as a self-builder and the purchase of materials. The DGT has determined that the individual is not considered a business entity; therefore, materials are taxed at 21%, whereas construction works may qualify for the 10% reduced rate under certain conditions.

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Lifecycle

2022-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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