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Private individuals inquire whether the purchase of an urban plot for the construction of their primary residence may be subject to 10% VAT. The DGT responds that, as it is unbuilt land, the applicable rate is the general rate of 21%, unless the sale is part of a single operation for the delivery of finished housing.
Question posed: Applicability of the 10 percent tax rate to the purchase of the plot, by equating it to other modalities of acquiring a new home, pursuant to the provisions of, among others, the resolution of the Directorate General of Taxes V0531-16.
The delivery of an urban plot by a company is subject to 21% VAT as it is not a building suitable for housing. The reduced rate of 10% would only be applicable if the operation is considered a global delivery of finished housing, where the company retains possession of the land until the completion of the works. If the sale of the land is independent of the future construction, the 21% rate remains applicable regardless of the buyers' intention.
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