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V3308-23 ·27 December 2023 ·consulta-vinculante Medium impact
Tax

Improvements to homes under construction are subject to 10% VAT if carried out by the developer

A buyer inquired about the VAT rate applicable to kitchen and appliance upgrades requested from a developer for a home under construction. The DGT has ruled that these improvements are subject to 10% VAT if the developer carries them out as part of the property price, although appliances are always subject to 21% VAT.

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2023-12-27PublishedPublished 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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