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V2324-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Completed properties will be subject to the reduced VAT rate of 10%

A commercial company acquired a building under construction and plans to complete it for the sale of residential units. The DGT has determined that the initial acquisition does not constitute a first delivery and that the final sales following construction will be subject to the reduced VAT rate.

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2024-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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