Doctrine by topic · DGT Observatory

Certificate of Habitability: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 29 rulings · 2014–2024

Current position

The delivery of buildings under construction or unfinished is subject to the general rate of 21%. To apply the reduced rate of 10%, the property must have a certificate of habitability or a legally issued first occupancy license at the time of delivery. Furthermore, the unit must be objectively capable of residential use.

The DGT's position has remained constant over time. Since 2014, the administration has required a certificate of habitability or a first occupancy license at the time of delivery to apply the reduced rate of 10%. The absence of these documents mandates the application of the general rate of 21%.

Turning points

  1. V1933-18

    Establishes that the accreditation of suitability for residential use may be carried out through any means of proof admitted by law.

Analysis based on 29 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0485-19 6 Mar 2019

New build property deliveries subject to 10% VAT, or 4% for social housing

SG de Impuestos sobre el Consumo
tipo reducidovivienda de protección oficialcédula de habitabilidadlicencia de primera ocupaciónvivienda de protección pública LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.7º
Affects CompanyExpat · Non-residentIndividual

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