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V5416-26 ·30 July 2026 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT applies to key-handover home construction by private promoters

A physical person enquires about the VAT rate applicable to the construction of a home via a key-handover contract. The DGT determines that the reduced 10% rate applies where the building is suitable for residential use.

In 6 key points

How it affects those involved

The reduced 10% VAT rate applies to key-handover home construction by private promoters, provided the building is suitable for residential use.

Lifecycle

2026-07-30PublishedPublished 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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