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V2506-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to water and electricity connections on-site, while 21% applies to meters and technical studies

A self-developer has requested clarification on the VAT rates applicable to various works for their primary residence. The DGT has ruled that water and electricity connections within the plot are subject to the 10% rate, whereas the installation of meters and technical studies are subject to the 21% rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between works qualifying for the reduced VAT rate and those subject to the standard rate for self-developers, affecting cost planning for residential construction.

Lifecycle

2019-09-17PublishedPublished 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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