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V0667-22 ·28 March 2022 ·consulta-vinculante Medium impact
Tax

The 10% reduced VAT rate may apply to a maximum of two garages and to storage rooms if they are ancillary to the dwelling

A developer has enquired how many storage rooms can be provided alongside a dwelling and two garages to maintain the 10% VAT rate. The DGT has responded that the limit of two units applies to garages, but there is no fixed number for storage rooms, provided their delivery is ancillary to the dwelling.

In 6 key points

How it affects those involved

This ruling clarifies the application of the reduced VAT rate for residential transactions involving additional units, distinguishing between the strict limit for parking spaces and the more flexible criteria for storage rooms.

Lifecycle

2022-03-28PublishedPublished 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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