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V3467-19 ·18 December 2019 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to the joint sale of a completed house and the plot where it is being built

A taxpayer has inquired whether the acquisition of a completed dwelling and the plot on which it is being constructed constitutes a single VAT transaction and which tax rate applies. The DGT has ruled that both form a single economic operation and that the reduced rate of 10% is applicable.

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2019-12-18PublishedPublished 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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