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V2881-23 25 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

New housing deliveries taxed at 10% or 4% depending on classification, regardless of buyer's disability

A query was made regarding the VAT rate applicable to the delivery of housing to a person with a disability. The DGT clarifies that the buyer's disability does not influence the applicable tax rate.

The question raised

Type of Value Added Tax applicable to the delivery of dwellings to persons with disabilities.

The DGT's ruling

The delivery of a new dwelling shall be taxed at the reduced rate of 10% if it is suitable for use as a dwelling and possesses a certificate of habitability or a first occupancy license. The rate shall be 4% if the dwelling is social housing of a special regime, of public promotion, or with public protection that complies with the surface area, price, and income limits of the former. The disability of the acquirer is not relevant for determining these rates.

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