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V2759-21 ·11 November 2021 ·consulta-vinculante Medium impact
Tax

Acquisition of land for self-build housing is subject to 21% VAT and treated as a separate transaction from construction

An individual inquired whether the purchase of a plot of land and the subsequent construction of a self-built home could be treated as a single transaction to qualify for the reduced 10% VAT rate. The DGT ruled that these are two independent transactions: the sale of the land is subject to 21% VAT, while the construction is subject to 10% VAT, provided all legal requirements are met.

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2021-11-11PublishedPublished 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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