Skip to content
V2881-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

New housing deliveries taxed at 10% or 4% depending on classification, regardless of buyer's disability

A query was made regarding the VAT rate applicable to the delivery of housing to a person with a disability. The DGT clarifies that the buyer's disability does not influence the applicable tax rate.

In 6 key points

Lifecycle

2023-10-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact