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V2911-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Allocation of housing by a self-build community to its members is subject to 10% VAT

A company manages a joint ownership community that develops housing and covers construction costs until new members join. The DGT has ruled that the joint ownership community is the taxable person and must apply the reduced 10% rate when allocating housing to a new member.

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Lifecycle

2018-11-14PublishedPublished 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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