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V1538-25 ·26 August 2025 ·consulta-vinculante Medium impact
Tax

4% VAT applies only to specific official protection housing

A physical person asks which VAT rate applies to the purchase of a general regime official protection property. The DGT clarifies that the reduced rate of 4% only applies to official protection housing of special regime, public promotion, or autonomous public protection meeting specific surface, price, and income limits.

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2025-08-26PublishedPublished 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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