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V0770-23 ·31 March 2023 ·consulta-vinculante Medium impact
Tax

Standard 21% VAT rate applies to the construction of an educational centre

A company requested clarification on the VAT rate applicable to the construction of an educational centre following a municipal concession. The DGT ruled that the standard 21% rate must be applied, as the building is not intended for residential use.

In 6 key points

How it affects those involved

This ruling confirms that construction projects for educational facilities do not qualify for reduced VAT rates, as they do not meet the criteria for residential buildings.

Lifecycle

2023-03-31PublishedPublished 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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