Skip to content
Back to index
V1634-25 15 September 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

4% VAT applies to public protection homes meeting specific criteria

The consultant asks what VAT rate applies to purchasing a public protection home in Andalusia. The DGT responds that a 4% rate applies if it is a public protection property under special regime, a public promotion, or if it meets the surface area, price, and income limits set out previously.

The question raised

Applicable tax rate for the aforementioned sale and purchase.

The DGT's ruling

The delivery of housing by its developer shall be taxed at a 4% VAT rate if it is classified as social housing under a special regime or public promotion. This rate also applies to housing with regional public protection provided that its surface area, price, and income limit do not exceed those established for social housing. In any other case, the applicable rate shall be 10%.

Book your free first meeting