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A natural person inquires which VAT rate applies to various construction and supply operations that they will carry out on their own account for their dwelling. The DGT responds that, although the self-promoter is not a business entity, the reduced rate of 10% applies to construction works contracted directly.
Question posed: Type of Value Added Tax applicable to the aforementioned operations.
The reduced tax rate of 10% is applicable to construction works contracted directly between the promoter and the contractor for the construction of buildings intended primarily for housing. This criterion includes individuals who carry out the self-promotion of a dwelling for their own use. Construction works may be with or without the supply of materials, including plumbing, electrical, windows, doors, or photovoltaic panels.
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