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V0855-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Delivery of a building under construction subject to 21% VAT if no certificate of occupancy is held

An individual has requested clarification on the VAT rate applicable to the purchase of a property from a developer while it is still under construction. The DGT clarifies that if the building is unfinished or lacks an occupancy permit, the reduced VAT rate does not apply.

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2023-04-12PublishedPublished 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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