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V0194-16 ·20 January 2016 ·consulta-vinculante Medium impact
Tax

Storage unit rentals are subject to 21% VAT if leased separately

A query was raised regarding the application of VAT and Income Tax (IRPF) withholding on the rental of a storage unit. The DGT ruled that a storage unit is only exempt from VAT if rented jointly with an exempt residential property. Furthermore, the rental is subject to IRPF withholding if the tenant is a withholding agent and no exceptions apply.

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2016-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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