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V3298-23 ·26 December 2023 ·consulta-vinculante Medium impact
Tax

Parking spaces on plots separate from the dwelling are subject to 21% VAT

A taxpayer inquired why a parking space purchased with their home was exempt from VAT, while an additional space was taxed at 21%. The DGT clarifies that the reduced 10% rate only applies to annexes that are transferred together and are located on the same plot as the building.

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2023-12-26PublishedPublished 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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