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V2943-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

Reduced VAT rate of 10% applies to self-build residential construction for personal use

An individual has requested clarification on the VAT rate applicable to the construction of a home for their own use when acting as a self-builder. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 10% applies to construction works carried out by contractors.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for individuals undertaking self-build projects, confirming the eligibility for the reduced VAT rate on contractor services.

Lifecycle

2021-11-19PublishedPublished 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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