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MEDIUM
FISCAL

4% VAT applies only to specific official protection housing

V1538-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1538-25
Published
26 Aug 2025

Summary

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.

In 6 key points

Lifecycle

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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