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V0753-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

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

A query was made regarding the VAT rate applicable to the acquisition of social housing. The DGT clarifies that a 4% rate applies if the property is special regime social housing, publicly promoted, or subject to public protection under certain limits.

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2020-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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