Skip to content
Back to index
V1574-25 5 September 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Number of children in a family does not determine VAT rate for purchasing public housing

The DGT responds that the number of children in a family has no impact on the applicable VAT rate when buying public housing.

The question raised

Whether the number of children in the family unit affects the tax rate applicable for Value Added Tax purposes.

The DGT's ruling

The 4 percent tax rate applies to dwellings classified as special regime social housing or public promotion housing, or dwellings with public protection that meet the surface area, price, and income limits. The number of children in the family unit does not influence the determination of the VAT rate. To apply the reduced rate, the relevant factors are the administrative classification of the dwelling and compliance with the legal parameters.

Book your free first meeting