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V1634-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

4% VAT applies to public protection homes meeting specific criteria

The consultant asks what VAT rate applies to purchasing a public protection home in Andalusia. The DGT responds that a 4% rate applies if it is a public protection property under special regime, a public promotion, or if it meets the surface area, price, and income limits set out previously.

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2025-09-15PublishedPublished 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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