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V1607-25 15 September 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · tipo reducido

10% reduced VAT applies to social rental property construction if fit for habitation

A municipality asks about the applicable VAT rate for social rental property construction. The DGT states that a 10% reduced rate applies if the building is suitable for residential use according to its design and construction, and where the taxpayer makes the investment.

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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