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V1538-25 26 August 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

4% VAT applies only to specific official protection housing

A physical person asks which VAT rate applies to the purchase of a general regime official protection property. The DGT clarifies that the reduced rate of 4% only applies to official protection housing of special regime, public promotion, or autonomous public protection meeting specific surface, price, and income limits.

The question raised

Question raised: Value Added Tax rate applicable to said acquisition.

The DGT's ruling

The 4% tax rate applies to the supply of dwellings classified as special regime social housing or public promotion housing carried out by their developer. It also applies to dwellings with regional public protection if they do not exceed the surface area, price, and income parameters of those under the special regime or public promotion. In any other case, the 10% rate shall apply. The classification depends on the legislation in force at the time the definitive classification is granted.

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