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V2877-20 ·23 September 2020 ·consulta-vinculante Medium impact
Tax

Leasing a garage space is subject to VAT and requires the lessor to register with the tax census

A community of owners has enquired whether leasing a garage space belonging to a debtor, in order to settle outstanding fees, requires registration with the tax census. The DGT has ruled that such activity is subject to VAT at 21% and that the lessor must comply with business obligations.

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Lifecycle

2020-09-23PublishedPublished 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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