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A private individual inquired whether building their single-family home for personal use could benefit from the reduced 10% VAT rate. The DGT confirms this is applicable as long as the construction or renovation criteria for residential buildings are met.
Question posed: The Value Added Tax rate applicable to the execution of the works subject to this consultation. In particular, whether the reduced tax rate of 10 percent is applicable.
The reduced rate of 10% is applicable to the execution of construction or renovation works on buildings primarily intended for residential use. The suitability of the building for residential use does not mandatory require a certificate of habitability or an occupancy license, as it may be proven by the objective characteristics of its design and construction. The developer may be an individual undertaking the self-promotion of their own residence for personal use.
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