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V4650-16 ·3 November 2016 ·consulta-vinculante Medium impact
FISCAL

10% VAT for permanent prefabricated houses, 21% if movable

A prefabricated homes company queries the applicable VAT rate and the taxpayer's investment in supplies. The DGT determines that the reduced rate of 10% applies only if the construction forms a permanent building attached to the ground.

In 6 key points

Lifecycle

2016-11-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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