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V0653-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Reduced VAT rate of 4% applies to the delivery of social housing by the developer

A query was made regarding the applicable VAT rate for the acquisition of social housing. The DGT clarifies that delivery by the developer will be taxed at 4% if it falls under the special regime, public promotion, or public protection with specific limits on surface area, price, and income; otherwise, the 10% rate will apply.

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2021-03-18PublishedPublished 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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