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V2303-24 ·5 November 2024 ·consulta-vinculante Medium impact
Tax

Professional services in residential construction contracts deemed ancillary to the works and subject to the same tax rate

A municipal entity enquired whether professional services included within a single contract for the construction of social housing should be taxed independently. The DGT ruled that these services are ancillary to the main works and, as the applicant is a developer, the reduced rate of 10% applies.

In 6 key points

How it affects those involved

This ruling clarifies that professional services integrated into a single construction contract for social housing are not taxed separately but follow the main works' tax treatment, benefiting from the reduced VAT rate.

Lifecycle

2024-11-05PublishedPublished 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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