Skip to content
V0718-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

Allocation of housing by a self-builder community to its members is subject to 10% VAT

A community of property promoting the construction of housing for its members has requested clarification regarding the application of VAT and Transfer Tax (ITP). The Directorate General for Taxes (DGT) ruled that the allocation of housing to the members constitutes a transaction subject to VAT at the reduced rate.

In 6 key points

Lifecycle

2021-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact