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V5420-26 ·30 July 2026 ·consulta-vinculante Medium impact
Tax

10% VAT applies to delivery of general regime public protection property

A physical person asks what VAT rate applies to the purchase of a general regime official public protection property bought from a developer. The DGT responds that, as it is neither a special regime nor a public promotion with specific requirements, the reduced rate of 10% applies.

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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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