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V3082-20 ·14 October 2020 ·consulta-vinculante Medium impact
Tax

Delivery of social housing subject to 4% VAT if surface area, price, and income limits are met

A public entity has requested clarification on whether the sale of social housing should be subject to 4% or 10% VAT. The DGT clarifies that the 4% rate applies if the properties fall under special regimes, public promotion, or meet the specific surface area, price, and income criteria established for social housing.

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Lifecycle

2020-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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