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V0193-26 30 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · inversión del sujeto pasivo

Holiday homes taxed at 21% VAT; builder's investment applies

A developer asks about the VAT rate applicable to the sale of holiday homes in a hotel building and the application of the builder's investment in construction. The DGT confirms that holiday homes are subject to general VAT due to their hotel use and that construction works are subject to the builder's investment.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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