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V2168-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate for building homes primarily for housing

A cultural federation asks which VAT rate applies to constructing hostels for its associations. The DGT states that a reduced rate of 10% applies if the buildings are primarily for housing.

In 6 key points

Lifecycle

2025-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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