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V2582-25 ·19 December 2025 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT applies to self-built property for private use

A private individual acting as promoter for constructing their own home asks which VAT rate applies. The DGT confirms that the reduced 10% rate applies to the construction work, regardless of the individual's disability status.

In 6 key points

Lifecycle

2025-12-19PublishedPublished 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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