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V1597-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

Compensations for not using undivided garage spaces are taxed as income from real estate capital and are subject to VAT

A group of co-owners of a garage agrees that a few will use the spaces and economically compensate the rest. The DGT responds that these incomes are income from real estate capital for Personal Income Tax purposes and that the community of property is subject to VAT.

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2015-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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