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V1315-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to tourist apartment construction if habitability certificate or first occupancy licence is held

An individual has requested clarification on the VAT rate applicable to the construction of a property for tourist use under the self-builder regime. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 10% applies if the property is suitable for residential use, meaning it possesses either a habitability certificate or a first occupancy licence.

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2023-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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