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Conditions for applying a reduced VAT rate for social housing

The article discusses the conditions for applying a reduced VAT rate for social housing, which is subject to specific resource and sales price limits. For the years 2021 to 2023, the maximum income for individuals to be eligible for this reduced VAT rate is based on the plafonds de ressources or income limits, which are shown in a table. These limits vary depending on the region and the number of people in the household. The article also explains how these limits are calculated and refers to relevant legal provisions.

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