Talk with Virtual Agent
Chat
Twenty frequently asked questions about 6% VAT on housing construction and a glossary of the technical terms, with links to the official sources.
22/07/2026Read articleThe most common mistakes in applying 6% VAT on construction, the article 11 duty to regularise the tax and the buyer's 10% IMT surcharge.
22/07/2026The dates that decide eligibility: 25 September 2025, 1 July 2026 and 31 December 2032, plus the option to backdate to January 2026.
22/07/2026Building to let with VAT at 6%: the conditions of item 2.42.1, the €2,300 rent cap and what item 2.42.2 and the CIA regime are.
22/07/2026If you build your own home there is no 6% VAT on the invoice, but you can ask the Tax Authority to refund the difference to the reduced rate under annex ii of Decree-Law no. 97/2026.
22/07/2026VAT at 6% applies only to homes up to €660,982 in 2026. What counts towards the cap, why garages are included and why the figure can be updated.
22/07/2026How 6% VAT affects home buyers: the own permanent residence commitment, the 10% IMT surcharge and what to ask the developer.
22/07/2026Technical guide for developers: the conditions of item 2.42.1, the reverse charge, apportionment by area, regularisation and mandatory mentions.
22/07/2026