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V2428-21 ·21 September 2021 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to the acquisition of social or public housing

An individual has requested clarification regarding the VAT rate applicable to the purchase of social housing. The Directorate General for Taxes (DGT) clarifies that a 4% rate applies to special regime social housing, public promotion housing, or public protection housing with equivalent limits on surface area, price, and income.

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Lifecycle

2021-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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