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V0633-17 ·13 March 2017 ·consulta-vinculante Medium impact
Tax

Storage rooms subject to 10% VAT if transferred alongside housing and garages

A query was raised regarding the VAT rate applicable to the transfer of a storage room acquired within a residential complex. The DGT ruled that the reduced rate of 10% may apply if the storage room is transferred jointly with the dwelling and the garages.

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2017-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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