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V1074-18 ·25 April 2018 ·consulta-vinculante Medium impact
Tax

VAT on lease-purchase agreements for social housing will be 4% or 10%

A query was raised regarding the VAT treatment of a lease-purchase agreement for social housing. The DGT clarifies that the rate depends on whether the delivery is the first one made by the developer and the specific classification of the property.

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2018-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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