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V0644-25 ·10 April 2025 ·consulta-vinculante Medium impact
Tax

Sale of a renovated home may be exempt from VAT if rehabilitation criteria are met

A developer inquires about the VAT applicable to the sale of a property after renovation and the deductibility of works. The DGT explains that the sale will be exempt if the works qualify as rehabilitation and specifies the applicable tax rate based on the property's suitability for residential use.

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2025-04-10PublishedPublished 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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