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V0719-25 15 April 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · autopromotor

Application of the reduced rate of 10% in the construction of buildings intended primarily for residential use

The DGT determines that the reduced 10% VAT rate applies, not the standard rate, for construction of a residential property.

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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