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V2210-21 ·31 July 2021 ·consulta-vinculante Medium impact
Tax

VAT on the delivery of a plot for residential construction is 21%

The applicant asks which VAT rate applies to the purchase of a plot for building a home, whether through a developer or via self-build. The DGT rules that the sale of the land is a separate transaction subject to 21% VAT, whereas the construction of the dwelling may be subject to the reduced rate of 10% if certain requirements are met.

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2021-07-31PublishedPublished 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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