The benefits of VAT reduction on Spanish dwellings

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

The benefits of VAT reduction on Spanish dwellings

November 01 2011
barca-puff.jpg

Royal Decree-Law 9/2011 has temporary modified the VAT rate applicable to first supplies of dwellings in Spain, which has been reduced from 8% to 4% until December 31 2011. The Royal Decree-Law justifies the measure for political reasons because of the specific economic situations and the considerable effects it is intended to produce. Eduardo Gracia and Ricardo García-Borregón of Ashurst look at who really benefits.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

FeatureITR MagazineNovember 2011
more across site & shared bottom lb ros

More from across our site

Direct Tax
netherlands
This week in tax: Greenberg Traurig loses case over faulty tax advice to Dutch DJ
Elsewhere, the UAE’s tax office has issued an update on registration penalties and two firms have been busy making lateral hires
Sam Sholli, May 15 2026
Transfer Pricing
Brazil.jpg
‘TP not a mechanical compliance exercise’: experts dissect Brazil’s Petrobras ruling
The case sits within a context of Brazil signalling that it is replacing informal discretion and ambiguity with structures that reward analytical rigour, one expert tells ITR
Sam Sholli, May 14 2026
Podcasts
Taxing Times podcast Jeff Soar WTS article header
Podcast: WTS UK’s CEO breaks cover on strategy, the big four and AI
Jeff Soar lifts the lid on WTS UK’s ambitious recruitment plans, the firm's positioning against the big four, and why tax is the perfect profession for AI
Tom Baker, May 14 2026
Direct Tax
Rampulla.png
Charles Russell appoints partner to build Italian corporate tax practice
The move reinforces Milan’s role as a key European hub for international business, the firm said
Sam Sholli, May 13 2026
Direct Tax
New York, USA - 29 September 2020: Australian Government Taxation Office ato.gov.au company website with logo close up, Illustrative Editorial
ATO to receive A$86.3m funding over four years
Australia’s government has also announced that it will implement the pillar two side-by-side agreement
Sam Sholli, May 13 2026
Direct Tax
London
Exclusive: Fieldfisher private client specialist leaves for barrister-led practice
Sara Morgan is due to join Joseph Hage Aaronson & Bremen as a partner in London, ITR understands
Tom Baker, May 11 2026
Direct Tax
alex jupp tim shuman.png
‘No one’s eating anyone else’s lunch’: inside McDermott’s tax-powered merger
The newly combined tax team has already worked on thousands of joint client matters, leaders from McDermott Will & Schulte tell ITR
Tom Baker, May 11 2026
AI in tax forum 2026 crowd shot
A taxing week: 2026 is the watershed year for AI in tax
As AI becomes increasingly intuitive and idiot-proof, its tax applicability is becoming impossible to overstate
Tom Baker, May 08 2026
Direct Tax
The globe, with lines connecting different countries
This week in tax: US and Swiss MNEs lag global counterparts on CbCR compliance
New data on public CbCR showed uneven adoption, as Singapore advanced pillar two compliance and firms expanded their tax capabilities
Tom Baker, May 08 2026
Transfer Pricing
Economic Analysis for transfer pricing in turbulent times.png
TP and the Corporate Tax Roadmap: reform by momentum, not revolution
Nearly two years after its publication, the Corporate Tax Roadmap is reshaping the UK’s TP framework through incremental reforms focused on scope, transparency and earlier HMRC intervention
Devon Buffoni, May 07 2026
Gift this article