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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 36 results.
Reduced 10% VAT applies to key-handover home construction by private promoters
V5416-26
Supply connections to common areas taxed at general 21% VAT rate
V5165-26
Acquisition value of self-promoted property includes land, construction and related costs
V1657-26
Reinvestment exemption applicable for home construction if timelines met
V1635-26
Reduced 10% VAT applies to housing construction and integrated elements, not pools
V1461-26
Reinversion exemption not applicable to unfinished self-built property
V1256-26
Capital gain from sale of primary residence exempt if reinvested in newly built home
V1250-26
Payments for reinvestment in construction must be made within two years of sale
V1236-26
Requirements for reinvestment exemption when building a new habitual home
V1164-26
Reduced 10% VAT applies to self-use residential construction
V1007-26
Reinvestment exemption applicable even with external financing for habitual home
V0712-26
For reinvestment exemption, construction must be completed within four years from the first payment
V0696-26
Reinvestment exemption possible for home construction if timelines met
V0703-26
Construction of a pool subject to general 21% VAT rate
V0683-26
Reduced 10% VAT applies to home construction, kitchen furniture and garden preparation under specific conditions
V0637-26
Reduced 10% VAT applies to parcel enclosure in housing autopromotion
V0338-26
Mortgage search service for builders subject to 21% VAT
V2581-25
Reduced 10% VAT applies to self-built property for private use
V2582-25
For reinvestment exemption, construction must be completed within four years of investment start
V2244-25
Requisitos para la exención por reinversión en la construcción de vivienda habitual
V1639-25
Se puede aplicar la exención por reinversión en la construcción de una vivienda si se cumplen los plazos de obra
V1623-25
Aplicación del tipo reducido del 10% de IVA en obras de construcción o rehabilitación de viviendas
V1572-25
Deduction for energy efficiency works not available without prior certificate registration
V1334-25
V1148-25
La exención por reinversión en vivienda habitual permite reinvertir en el plazo de dos años (anteriores o posteriores a la venta)
V1088-25
Se pueden reinvertir importes pagados en la construcción de la vivienda en los dos años anteriores o posteriores a la venta
V0941-25
La exención por reinversión en la construcción de vivienda requiere reinvertir el importe en el plazo de dos años
V0699-25
Condiciones para la exención por reinversión en la construcción de una nueva vivienda habitual
V0688-25
Reduced VAT applies to self-construction; no reinvestment exemption if property not habitual
V0613-25
La exención por reinversión en vivienda habitual permite la adquisición de la nueva vivienda en el plazo de dos años anteriores a la transmisión
V0449-25
Requisitos de plazo para la exención por reinversión en la construcción de vivienda habitual
V0366-25
For home reinvestment exemption, construction must be completed within four years
V0297-25
Application of the reduced rate of 10% in the execution of residential construction works
V0070-25
Self-promotion of a property for personal use is exempt from VAT
V1532-23
Deductible VAT and expenses for home construction if part used for business
V1467-22
Reduced VAT rates apply to self-built homes and solar plots
V3030-20
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