+34 638 042 482      Email  





jueves, 09 de julio de 2020



 The I.V.A

From our Real Estate Agency in Teulada, Marti Projects S.L. We want to make ourselves echo in the transmission of information, trying in this way to be able to help you to solve any doubt corresponding to this type of tax and its characteristics. We always advise you to go to your trusted manager for your particular case.


VAT. On new housing it is set at 10% and is paid on the total price of the house at the time of delivery. However, as with most products, VAT is already included in the price of promotions.

And this reduction is not the only one that can be applied, since depending on the type of house there are VAT rates. smaller. Thus, the tax is only 4% when it comes to an officially protected house (V.P.O.) as long as the deliveries are made by its developers, including garages and annexes. The lease with option to purchase these homes is also subject to VAT. 4%.

What VAT. does not distinguish is the use of housing. At this point little matter of the apartment will have a particular use, it will be a habitual residence or if it will become the headquarters of a company, in which case the possibility of deducting VAT would come into play. quarterly accounts. VAT. to be applied to the transmission will be the same in all cases.


What is considered new housing

Although it may seem basic, it is important to be clear about the concept of new housing, which is usually understood as that which is purchased directly from the developer. However, what really counts is the number of transmissions the house has undergone.

To understand it better, we are going to give a concrete example. If the bank acquires a house as a payment, exchange or purchase against the mortgage, it would no longer be considered new housing, as it is subject to more than one transfer. Similarly, if an individual buys a house in a housing development and then sells it, we would no longer be facing a new home.

The only exception would be the purchase of a stake in a cooperative, since in this case the home would not be being acquired, but a stake, in which case VAT would be paid. and not the Property Transfer Tax.


The Property Transfer Tax.


When you buy a second-hand house, you will no longer pay VAT, but the Property Transfer Tax. The tax management is assigned to the autonomous communities, so that each one establishes the percentage to be applied within the limits established by the general law. The average is around 6%, although there may be great variations depending on where you live or where you should pay the tax.

What happens in the end is that each region has adapted the tax not so much to its economic situation, but also to its collection needs. And it is that the Transitions Tax applies both to the home and to the sale of any second-hand object, such as a car or all those used things that you buy online. It is, so to speak, the counterpoint of VAT on goods that are not new.


Can I deduct VAT from the house?

In general terms, individuals cannot deduct VAT on housing. In fact, since January 1, 2013, those who buy a house can no longer deduct for it, just like those who rent from January 1, 2015. Those who bought a home or signed their rent before that date will be able to continue doing so as they have been up to now. .

What happens in both cases is that the mortgage and the rent will come without VAT, so there will be nothing to deduct for that concept.


VAT in the house for the self-employed

A particular case that does not refer exactly to VAT on housing but affects the house is that of the self-employed who work at home. All self-employed workers can deduct VAT from the expenses they bear in their activity. For you to understand it better, he charges a VAT on his invoices and when making the quarterly declaration he can subtract from that VAT the VAT that he himself paid.

Until recently and as a general rule, freelancers who worked from home could not deduct VAT on home supplies even if they affected their work activity. That is, the expense they made of the Internet (generally with a better connection than they would have had if they did not work at home), the extra expense of electricity and gas…. The Treasury understood that being shared expenses and not exclusive, they could not be deducted in the quarterly declaration. However, a recent court ruling allows self-employed workers to deduct for the purposes of VAT and Personal Income Tax and Corporation Tax the expenses of household supplies that correspond to the activity proportionally. This means that if the office occupies 10% of the house, the proportional part of electricity, gas or internet can be deducted, to give an example.

Unfortunately, the same is not the case with the rent (yes with the mortgage). As a rule, the self-employed person will not be able to deduct that 10% of the rental office that he pays according to the previous example, since for that he would need to be made a rental invoice with VAT, that is, a double contract. Failing that, you should make a single contract with VAT for the total, but from which we could only deduct for VAT purposes the part proportional to what the office occupies.


Articles related to different taxes


What is a complementary self-assessment?

Personal Income Tax

Capital gains, registration, notary and other expenses

IBI Real Estate Tax

Transfer tax and stamp duty

Income Tax of non-residents.