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V0483-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Standalone parking spaces not annexed to dwellings are subject to 21% VAT

A company has requested a ruling regarding the VAT treatment of the sale of parking spaces following the conversion of a commercial premises. The DGT has determined that, as they are not annexed to dwellings, the standard rate of 21% applies.

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2022-03-10PublishedPublished 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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