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V1210-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

Parking spaces taxed at 10% VAT if sold alongside the dwelling in the same building

A developer requested clarification on the VAT rate applicable to the sale of two parking spaces to a single spouse when the dwelling is sold jointly to the married couple. The DGT ruled that the reduced rate of 10% applies provided the requirements for joint transfer and location are met.

In 5 key points

How it affects those involved

This ruling clarifies the application of the reduced VAT rate for parking spaces sold as part of a single transaction involving a residential property, provided they are located in the same building.

Lifecycle

2019-05-29PublishedPublished 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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