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V0740-25 ·22 April 2025 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to construction or renovation of buildings mainly for housing

A construction company asks whether the foundation and sanitation works on a land plot for housing are subject to 10% or 21% VAT. The DGT states that the reduced rate applies if there is a direct contract between developer and contractor and the building is suitable for housing.

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2025-04-22PublishedPublished 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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