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V1784-25 ·8 October 2025 ·consulta-vinculante Medium impact
Tax

Taxation of separating a storage unit from a parking space

The consultant asks about the tax implications of separating a storage unit from a parking space. The DGT states that the operation involves a declaration of new construction and a division or segregation of properties, both subject to taxation.

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2025-10-08PublishedPublished 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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