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The taxpayer inquires about the VAT rate applicable to the delivery of a social housing unit under a rent-to-buy agreement. The DGT clarifies that a 4% rate applies if the official protection requirements are met and specifies how to calculate the taxable base in rent-to-buy arrangements.
Question raised 1.- Tax rate applicable to the delivery of the dwelling.
The delivery of dwellings classified as special regime social housing or public promotion housing is subject to 4% VAT. Dwellings with regional public protection also apply this rate if they do not exceed the surface area, price, and income parameters of official protection housing. In a lease-purchase agreement, the taxable base for the delivery is the specifically agreed consideration, therefore the rents paid do not form part of the taxable base for the delivery, but rather for the lease.
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