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V2520-25 16 December 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

4% VAT applies to official protection homes under certain conditions

A natural person asks what VAT rate applies to purchasing an official protection property under general regime from their developer. The DGT clarifies that the reduced rate of 4% depends on the administrative classification of the property and compliance with specific criteria.

The question raised

Value Added Tax rate applicable to said acquisition.

The DGT's ruling

The 4% tax rate applies to the delivery of dwellings classified as special regime social housing or public promotion housing carried out by their developer. It also applies to dwellings with regional public protection if their area, price, and income limit do not exceed those established for social housing. In any other case, the 10% rate shall apply.

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