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V1542-25 ·26 August 2025 ·consulta-vinculante Medium impact
Tax

10% VAT applies if public protection housing fails special regime limits

A disabled consultant asks whether the 4% reduced VAT rate applies to purchasing a price-limited home. The DGT responds that disability does not matter and that the 4% reduced rate only applies to officially protected housing under special regime, public promotion, or meeting those criteria.

In 6 key points

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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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