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V2139-21 ·23 July 2021 ·consulta-vinculante Medium impact
Tax

Parking rental subject to 21% VAT; property income taxed as capital gains

A physical person enquires about VAT and IRPF treatment for parking or property rental. The DGT states that parking rental is subject to 21% VAT, and if not an economic activity, rental income is taxed under IRPF as capital gains.

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2021-07-23PublishedPublished 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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