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V2180-17 22 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · opción de compra

Reduced 4% VAT rate applies to the acquisition of social housing via purchase option, subject to certain requirements

A query was made regarding the VAT rate applicable when exercising a purchase option for social housing. The DGT has determined that if the official protection requirements or the specific parameters of the Autonomous Community are met, the applicable rate is 4%.

The question raised

The question concerns the tax rate applicable to the acquisition of the housing upon the exercise of the purchase option.

The DGT's ruling

Lease-purchase agreements and the delivery of housing by their developer are taxed at 4% if they are social housing under a special regime or public promotion. This rate also applies to regional public protection housing if its surface area, price, and income limits do not exceed those of official social housing. In any other case, the applicable rate is 10%.

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