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V0488-21 ·4 March 2021 ·consulta-vinculante Medium impact
Tax

Reduced VAT rate of 4% applies to the delivery of special regime social housing or public promotion housing

A commercial entity promoting social housing has requested clarification on the VAT rate applicable to its deliveries. The DGT has determined that, as a developer of housing with such classification, the 4% reduced rate applies.

In 6 key points

Lifecycle

2021-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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