Skip to content
V2892-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to garages sold alongside dwellings on the same plot

The applicant inquired whether parking spaces must be registered as annexes to a dwelling to qualify for the reduced VAT rate. The DGT ruled that the 10% rate can be applied if the spaces are sold jointly with the dwelling and are located on the same plot, even if the plots are registered independently.

In 6 key points

How it affects those involved

This ruling provides clarity for real estate developers and buyers, confirming that physical location on the same plot takes precedence over separate land registry entries for VAT purposes.

Lifecycle

2021-11-18PublishedPublished 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