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V1707-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Reduced VAT rate of 10% applies to the construction of a property for personal use

An individual has requested clarification on the VAT rate applicable to invoices from a construction company for the building of their future primary residence. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 10% applies, as the works constitute the execution of construction for a building intended for residential use.

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Lifecycle

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

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