Skip to content
V1071-22 ·12 May 2022 ·consulta-vinculante Medium impact
Tax

The reduced rate of 10% applies to construction works for the self-promotion of a dwelling

A natural person inquires which VAT rate applies to various construction and supply operations that they will carry out on their own account for their dwelling. The DGT responds that, although the self-promoter is not a business entity, the reduced rate of 10% applies to construction works contracted directly.

In 6 key points

Lifecycle

2022-05-12PublishedPublished 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