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A person with a disability inquired about the VAT rate applicable to the purchase of basic-price social housing from a developer. The Directorate General for Taxes (DGT) ruled that the rate depends on the administrative classification of the property rather than the personal circumstances of the buyer.
This ruling clarifies that VAT rates for social housing are determined by the legal status of the property itself, ensuring predictability for developers and buyers regardless of the buyer's individual status.
The tax team reviews your specific situation.
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