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A consultant asks which VAT rate applies to the purchase of an urban plot intended for the construction of their primary residence. The DGT responds that the delivery of land is not subject to reduced rates.
Question raised: Applicable tax rate to the delivery of the land.
The delivery of land is not among the operations subject to reduced VAT rates. The case of buildings suitable for use as dwellings is not applicable to land. Therefore, the delivery of the urban plot shall be taxed at the general tax rate of 21%, regardless of whether the acquirer intends to use it to construct their primary residence.
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