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V0564-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to construction works for self-build residential projects

An individual building a home for personal use has enquired whether plumbing and heating works qualify for the 10% VAT rate. The DGT has ruled that the reduced rate is applicable, provided the requirements for direct contracts between the developer and the contractor are met.

In 6 key points

How it affects those involved

This ruling clarifies the application of the reduced VAT rate for self-build projects, confirming that specific installation works qualify if direct contracting requirements are satisfied.

Lifecycle

2024-04-09PublishedPublished 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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