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V0485-19 ·6 March 2019 ·consulta-vinculante Medium impact
Tax

New build property deliveries subject to 10% VAT, or 4% for social housing

A query was raised regarding the VAT rate applicable to the purchase of a new-build property and whether age-related reductions exist. The DGT clarifies that while the standard rate is 21%, a reduced rate of 10% applies to dwellings suitable for residential use, or 4% if the property is social housing or public protection housing subject to specific limits.

In 6 key points

Lifecycle

2019-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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