Skip to content
V0080-14 ·25 January 2014 ·consulta-vinculante Medium impact
Tax

Transfer of parking spaces from developer to homeowners' association is not subject to ITP (Transfer Tax)

A developer transfers four parking spaces to the homeowners' association without financial consideration to improve manoeuvrability. The DGT has determined that, as there is no price, the transaction is not onerous, and its taxation will depend on whether it is subject to VAT.

In 6 key points

Lifecycle

2014-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact