- Individuals can receive a partial VAT refund on construction services for their own permanent residence.
- Applies only if the VAT is chargeable by December 31, 2032.
- The total value (land plus construction) must not exceed EUR 660,982.
- The refund equals the difference between the standard VAT rate and the reduced VAT rate for construction services.
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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