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V1839-23 ·26 June 2023 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to construction works for housing

A self-builder enquired whether the installation of ceilings and their insulation in a single-family home should be taxed at 21% or 10%. The Directorate General for Taxes (DGT) ruled that the 10% rate applies if the requirements for housing construction works are met.

In 6 key points

How it affects those involved

This ruling clarifies the application of the reduced VAT rate for self-builders, potentially reducing tax costs for home improvement works that qualify as housing construction.

Lifecycle

2023-06-26PublishedPublished 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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