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V1161-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to social housing subject to specific price and size requirements

Private individuals have sought clarification on the VAT rate applicable to the purchase of social housing. The DGT has ruled that the reduced rate of 4% applies if the property is officially designated as social housing or if it meets the surface area, price, and income limits established for such housing.

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2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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