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MEDIUM
FISCAL

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

V1542-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1542-25
Published
26 Aug 2025

Summary

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

Lifecycle

2025-08-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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