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V0194-16 20 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · arrendamiento de trasteros

Storage unit rentals are subject to 21% VAT if leased separately

A query was raised regarding the application of VAT and Income Tax (IRPF) withholding on the rental of a storage unit. The DGT ruled that a storage unit is only exempt from VAT if rented jointly with an exempt residential property. Furthermore, the rental is subject to IRPF withholding if the tenant is a withholding agent and no exceptions apply.

The question raised

Liability for Value Added Tax and subject to withholding in Personal Income Tax regarding the rental of a storage room.

The DGT's ruling

The leasing of storage rooms is exempt from VAT only when they are ancillary to dwellings that are also leased and for which the exemption is applicable; if they are leased independently, they are subject to the general rate of 21%. Regarding Personal Income Tax (IRPF), income from the rental of a storage room is subject to withholding as long as the lessee is a withholding agent and the legal exceptions do not apply.

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