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V1392-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

10% reduced VAT applies to prepayment for homes regardless of occupation licence

A developer inquires about VAT liability and applicable rate for homes sold without first occupation licence due to lack of urbanisation. The DGT confirms that payments made in writing before delivery are prepayments, and the 10% reduced rate depends on the objective suitability of the property, not on the occupation licence.

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2026-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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