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V2319-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Leasing of storage units separately from a dwelling is subject to 21% VAT

An individual enquired whether the rental of storage units for domestic use was subject to or exempt from VAT. The DGT has determined that, as the transaction does not form part of a residential lease, it is subject to the tax.

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2024-11-08PublishedPublished 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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