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V2761-21 ·11 November 2021 ·consulta-vinculante Medium impact
Tax

VAT on the supply of a garage space acquired separately from a dwelling is 21%

An individual requested clarification on the VAT rate applicable to the purchase of a garage in the same building where they already own a dwelling. The DGT ruled that, as the garage is not transferred jointly and simultaneously with the dwelling, the standard rate applies.

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2021-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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