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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Application of the reduced rate of 10% in the construction of buildings intended primarily for residential use
V0719-25
Reduced 10% VAT rate applies to construction works for housing
V1839-23
10% VAT rate applies to tourist apartment construction if habitability certificate or first occupancy licence is held
V1315-23
The reduced rate of 10% applies to construction works for the self-promotion of a dwelling
V1071-22
Self-build housing materials taxed at 21% VAT, while construction works at 10% subject to requirements
V0431-22
10% reduced VAT rate applies to construction works for self-builders
V3063-21
Reduced VAT rate of 10% applies to self-build residential construction for personal use
V2943-21
Supply of construction materials to developers subject to 21% standard VAT rate
V2246-21
Transfer of land classified as developable plots subject to 21% VAT rate
V1281-21
Allocation of housing by a self-builder community to its members is subject to 10% VAT
V0718-21
No inversion of passive party where builder constructs home for personal use
V3320-20
10% reduced VAT rate applies to kitchen installation if contracted directly with the developer
V0466-20
Reduced 10% VAT rate applies to construction works for owner-occupied housing
V0407-20
10% reduced VAT rate applies to kitchen installations when contracted directly with the developer
V3217-19
Reduced 10% VAT rate for construction works and 21% for materials purchased by the self-developer
V2823-19
10% VAT rate applies to water and electricity connections on-site, while 21% applies to meters and technical studies
V2506-19
La adjudicación de viviendas por una comunidad de autopromotores a sus comuneros está sujeta al IVA al 10%
V2911-18
El tipo reducido del 10% procede en la construcción de viviendas si se actúa como promotor
V1246-17
Requisitos para la inversión del sujeto pasivo en obras y aplicación de tipos impositivos
V1189-17
Self-build property partnerships are subject to VAT and must register for IAE
V0730-17
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