Skip to content
V2149-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

Second parking space and storage room without associated dwelling taxed at 21% VAT

A developer sells a flat including a parking space and a storage room to one buyer, and a second parking space and a second storage room to another. The DGT has ruled that only the first transaction qualifies for the reduced VAT rate.

In 6 key points

Lifecycle

2024-10-09PublishedPublished 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