VPO: officially protected housing
A VPO (vivienda de protección oficial, today usually called "vivienda protegida") is a home classified by the authorities that, in exchange for public support, has a maximum price, must be the owner's main residence and can only be bought by people who meet the requirements.
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How a protected home (VPO) works
Housing is a power of the autonomous communities (Constitution, art. 148.1.3ª), so each region regulates protected housing in its own law and housing plan, with its own regimes, prices and periods. The state land law requires land in new developments to be reserved for protected housing, under a regime that at least allows a maximum sale or rental price to be set (TRLSRU, art. 20.1.b).
A concrete example is Andalusia's Housing Law 5/2025, in force since January 2026. While the protection lasts, the home must be the owner's main and permanent residence, never a second home (art. 55.3), and it is sold or let at a capped price (art. 58). Only people whose income is within the plan's limits, who are registered as residents (empadronados) in Andalusia, are on the municipal register of applicants for protected housing and own no other home may buy it (art. 56.2). Every resale needs the regional government's authorisation (art. 75), and the region and the town hall have a right of first refusal and of repurchase (tanteo y retracto): they can take the home at a price no higher than the legal maximum (arts. 83 and 84). Each programme sets how long the protection lasts, and the period is stated in the classification (art. 57.1). Other regions have similar rules, but they vary by region and classification.
The restrictions are recorded in the deed and in the Land Registry (art. 55.2), so they show in the nota simple. On tax, a VPO under the special regime or public promotion delivered by the developer pays IVA at 4%, against the general 10% for new homes (Ley 37/1992, art. 91); a resale VPO pays ITP. Compare the total cost in the purchase costs calculator.
How to buy a VPO step by step
- Check the basic requirement: the VPO will be your main residence.
- Check your region's requirements: residence or empadronamiento, maximum income and owning no other home; in Andalusia, also sign up on the town's register of applicants.
- Get the nota simple and the home's classification: regime, date and length of protection.
- Ask for the legal maximum price and pay nothing above it: in Andalusia any surcharge is banned (art. 58).
- On a resale, allow for the regional authorisation and the authorities' pre-emption period before signing the escritura; in Andalusia it is sixty calendar days (art. 84.3).
- If you need a mortgage, tell the bank from the start that the home is protected.
Common mistakes when buying a VPO
- Buying a VPO as a second home or for holiday letting: during the protection its use is restricted.
- Assuming an old VPO is already free: check in the nota simple whether the protection is still in force or the declassification (descalificación) is recorded.
- Ignoring tanteo y retracto: the authorities can take the home even after the sale.
- Assuming every VPO pays reduced IVA: only special-regime or public-promotion homes delivered by the developer do.
New-build VPO versus free-market homes
Many new developments mix protected and free-market homes. Protected units are allocated among registered applicants, with a capped price and use as a main residence. Free-market units are sold by the developer to any buyer, resident or not, at market price and with IVA at 10%, without the resale limits that come with protection.
For a foreign buyer looking for a second home or an investment, the realistic option is a free-market new build: they are in the catalogue, and the buying guide explains taxes and steps.
VPO: frequently asked questions
Can a foreigner buy a VPO? It depends on residence, not on your passport. In Andalusia the law requires empadronamiento, registration as an applicant, limited income and main residence, and does not list nationality among those requirements (Law 5/2025, art. 56.2).
Can I let my VPO? In Andalusia, only for work, health or another justified reason, with a prior sworn declaration (declaración responsable) and at the capped rent (Law 5/2025, arts. 58 and 77).
- 10% — Ley 37/1992 IVA, art. 91.Uno.1.7º · Checked:
- 10% — Ley 37/1992 IVA, art. 91.Uno.1.7º · Checked:
- 4% — Ley 37/1992 IVA, art. 91.Dos.1.6º · Checked:
Sources and legal basis
- Constitución Española, art. 148.1.3ª · checked on
- RDLeg 7/2015 texto refundido de la Ley de Suelo y Rehabilitación Urbana (TRLSRU), art. 20.1.b · checked on
- Ley 5/2025 de Vivienda de Andalucía, arts. 55–58 y 62 · checked on
- Ley 5/2025 de Vivienda de Andalucía, arts. 75, 77, 83–85 · checked on
- Ley 37/1992 del Impuesto sobre el Valor Añadido, art. 91.Uno.1.7º y 91.Dos.1.6º · checked on