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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 33 results.
Property transfer for storage units may be subject to VAT if exemption is waived
V5152-26
Requirements for a garage to be considered habitual residence
V1906-25
VAT deduction for storage unit purchases depends on professional use
V1807-25
Charges to reserves not included in taxable base under accounting policy changes or error corrections
V2506-24
Leasing of storage units separately from a dwelling is subject to 21% VAT
V2319-24
99% Corporate Tax relief applies to social housing developments and linked garages or storage rooms
V0578-24
Transfer of unlinked garages and storage rooms subject to 21% VAT
V0306-24
Asset spin-offs to start new activities do not qualify for tax neutrality
V3305-23
Garages and storage rooms not linked to the dwelling may be exempt from AJD if they do not exceed 30% of the total usable area
V3059-23
Exchange of land for future construction taxed at 21% for the plot and 10% for dwellings and outbuildings
V1363-23
Sale of storage units following renovation may be subject to VAT or exempt depending on whether works qualify as rehabilitation
V0419-23
The transfer of a premises with assets and works is subject to VAT and may be exempt depending on the type of delivery
V2416-22
Unstaffed storage unit rentals classified as income from real estate capital
V0786-22
The 10% reduced VAT rate may apply to a maximum of two garages and to storage rooms if they are ancillary to the dwelling
V0667-22
VAT treatment on the acquisition of a building for renovation and its subsequent supplies
V3182-21
Transfer of storage rooms subject to VAT if works qualify as renovation
V1808-21
Selling storage units following renovation for commercial purposes is taxed as business income rather than capital gains
V0126-21
Modification of horizontal division and declaration of new works are subject to fixed and variable Stamp Duty rates
V1560-20
Transfer of storage rooms after renovation may be subject to VAT or exempt depending on the nature of the works
V0879-20
Rental income from storage units and garages by a business association is subject to Corporation Tax and VAT
V0204-20
Judicial auction of storage units subject to VAT if it is the developer's first supply
V0028-20
Sale of storage rooms after renovation may be subject to VAT or exempt depending on the nature of the works
V1514-19
De-designation of common areas and creation of storage rooms subject to Documented Legal Acts and potentially ITP or Gift Tax
V3192-18
No imputation of imputed real estate income for the use of parking spaces and storage rooms derived from an administrative concession
V2193-18
Leasing of properties without full-time employees is not considered an economic activity for Corporate Tax
V1491-18
No imputed real estate income for garages and storage rooms if acquired with primary residence under certain conditions
V2111-17
Leasing of residential properties for subsequent subletting is subject to VAT
V4618-16
Deed of declaration of new building works for storage units taxed on actual cost value
V3845-16
Nautical club membership and regatta fees may be VAT exempt, but mooring and maintenance services are not
V0739-16
Acquisition of social housing by a developer may be subject to 4% VAT depending on its characteristics
V0215-16
Storage unit rentals are subject to 21% VAT if leased separately
V0194-16
Se pueden incluir garajes y trasteros en la bonificación del ITP para SOCIMI si están vinculados a la vivienda
V2800-15
Inversion of the passive party applied in property transfer to extinguish a secured debt
V0957-14
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