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The taxpayer inquires about the VAT rate applicable to the delivery of social housing following a lease-purchase agreement. The DGT clarifies the applicable tax rate based on the housing classification and how to determine the taxable base in such contracts.
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 is subject to 4% VAT. Regional public protection housing is also subject to 4% if it does not exceed the surface area, price, and income parameters of special regime social housing. In lease-purchase agreements, the taxable base for the delivery is the consideration agreed upon for said operation, regardless of the method of calculation or whether part of the price is deducted from previous rents. The rents paid form part of the taxable base of the lease, not of the delivery.
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