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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 38 results.
Sale of parking spaces from municipal land subject to VAT but exempt
V5161-26
V5160-26
Exemption for homes of over-65s does not cover independent garage purchases
V2068-25
VAT deduction for employee car park rentals and no species remuneration under collective use
V1446-25
Sale of parking spaces by a local authority is subject to VAT, but may be exempt or subject to waiver of exemption
V2404-24
Costs of a storage room and up to two parking spaces may be considered reinvested amounts
V2103-24
Storage rooms and up to two parking spaces may qualify for main residence reinvestment exemption
V1484-24
Transfer of unlinked garages and storage rooms subject to 21% VAT
V0306-24
Parking spaces on plots separate from the dwelling are subject to 21% VAT
V3298-23
A garage in a separate building is not considered part of the primary residence for Personal Income Tax purposes
V2544-23
VAT deduction for real estate fees remains possible after cessation of activity during asset liquidation
V1637-23
Delivery of new parking spaces after contract nullity may be subject to VAT or ITP/AJD
V2648-22
Right to tax deduction for main residence investment maintained after mortgage refinancing
V1785-22
Reinvestment exemption does not apply to garages acquired separately from the main residence
V1559-22
The supply of educational material and the rental of parking spaces are not exempt from VAT
V1008-22
Delivery of educational materials and garage space rentals are not exempt from VAT
V1009-22
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
Standalone parking spaces not annexed to dwellings are subject to 21% VAT
V0483-22
Reduced 10% VAT rate applies to garages sold alongside dwellings on the same plot
V2892-21
Transfer of premises and garages via land swap subject to VAT with a one-year period for tax liability
V1991-21
IVA deduction for parking spaces based on foreseeable use
V1528-21
Up to two garage spaces may be included in the main residence tax deduction if treated as part of the dwelling
V1459-20
Transfer of garage spaces by a local authority may be subject to VAT if they form part of its business assets
V0661-20
Homeowners' associations may deduct VAT on services related to their own business activities
V0595-20
Reinvestment exemption does not apply to the sale of a second garage space acquired later
V0242-20
Imputed real estate income must be declared for garage spaces acquired in a different year from the main residence
V1842-19
Parking spaces taxed at 10% VAT if sold alongside the dwelling in the same building
V1210-19
Dissolution of joint property ownership subject to Stamp Duty, provided there are no avoidable excess adjudications or exchanges
V0549-19
Deduction of expenses and depreciation for garage spaces only permitted when leased
V0350-19
No imputation of imputed real estate income for the use of parking spaces and storage rooms derived from an administrative concession
V2193-18
Sale of parking spaces by a homeowners' association subject to 21% VAT
V1936-18
No imputed real estate income for garages and storage rooms if acquired with primary residence under certain conditions
V2111-17
Storage rooms subject to 10% VAT if transferred alongside housing and garages
V0633-17
Homeowners' association is liable for VAT when constructing garages to pay for construction works
V3089-16
Compensations for not using undivided garage spaces are taxed as income from real estate capital and are subject to VAT
V1597-15
Reinvestment exemption cannot be applied if a third parking space is transferred
V1316-15
Income from free parking spaces and compensation integrated into tax base according to accounting allocation
V3080-14
Transfer of parking spaces from developer to homeowners' association is not subject to ITP (Transfer Tax)
V0080-14
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