Skip to content
Back to index
V0217-20 31 January 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Subsidies for the construction of social housing are excluded from the VAT taxable amount

A municipal entity inquired whether subsidies received for the construction of social housing should be included in the VAT taxable amount. The DGT ruled that they should not, as the price of these homes is pre-determined by the Administration and is not altered by the subsidy.

The question raised

Taxable base of Value Added Tax for the aforementioned deliveries of housing.

The DGT's ruling

Subsidies for protected housing are not considered linked to the price pursuant to Article 78.Two.3 of Law 37/1992. The price of such housing is previously established by the Administration through maximum prices and is not modified by the granting of the aid. Therefore, the subsidy must not be included in the taxable base of the deliveries of said housing.

Book your free first meeting