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V1687-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to land sale and construction if they constitute a single housing delivery operation

An individual requested clarification on the VAT rate applicable to a transaction structured via two contracts: the delivery of a plot of land and the construction of a dwelling upon it. The DGT ruled that, as it constitutes a single economic operation for the delivery of a completed dwelling, the 10% reduced rate applies to both components.

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2021-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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