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V1530-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

Buyer's disability does not determine the VAT rate applicable to the delivery of a dwelling

A query was made regarding the VAT rate applicable to the delivery of dwellings to persons with disabilities. The DGT ruled that the acquirer's disability does not influence the tax rate, which depends instead on the classification of the property.

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2023-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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