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V5279-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to construction of ancillary garages if built on common land

Three homeowners' associations consulted on the VAT rate applicable to the construction of parking spaces on adjacent plots. The DGT ruled that to apply the reduced 10% rate, the work must be carried out on land that constitutes common elements of the communities.

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2016-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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