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MEDIUM
FISCAL

4% VAT applies to public protection homes meeting specific criteria

V1634-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1634-25
Published
15 Sept 2025

Summary

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.

In 6 key points

Lifecycle

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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