Doctrine by topic · DGT Observatory

First Occupancy License: 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 22 rulings · 2014–2024

Current position

To apply the reduced rate of 10%, the building must be objectively suitable for use as a dwelling and possess the certificate of habitability or first occupancy license at the time of delivery. If these documents proving suitability for use are not available, the general rate of 21% shall apply. In the case of special regime social housing or public promotion housing, the 4% rate is maintained.

The DGT's position remains constant throughout the analyzed sequence. The criterion requires the concurrence of objective suitability and the existence of the license or certificate for the application of the reduced 10% rate. No changes in the interpretation of these requirements have been observed from 2014 to 2024.

Analysis based on 22 of 22 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

22
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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