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V0306-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Transfer of unlinked garages and storage rooms subject to 21% VAT

A company has requested clarification on whether dividing a premises to sell parking spaces and storage rooms independently is subject to VAT and which rate applies. The DGT has determined that the rate will depend on whether the works constitute rehabilitation; however, as they are not linked to residential dwellings, the general rate will apply.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for the sale of non-residential ancillary spaces, confirming that the absence of a link to a dwelling prevents the application of reduced rates.

Lifecycle

2024-03-05PublishedPublished 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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