Skip to content
V0713-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Garage taxed at 10% VAT if sold with property on same plot or development

The DGT confirms that the reduced 10% VAT rate applies only if the garage is located on the same plot or development as the main property.

In 6 key points

How it affects those involved

The VAT treatment of garages depends on their geographical relationship to the main property.

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact