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V2180-17 ·22 August 2017 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to the acquisition of social housing via purchase option, subject to certain requirements

A query was made regarding the VAT rate applicable when exercising a purchase option for social housing. The DGT has determined that if the official protection requirements or the specific parameters of the Autonomous Community are met, the applicable rate is 4%.

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2017-08-22PublishedPublished 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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