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A provincial council queried whether the sale of parking spaces (previously leased) was subject to or exempt from VAT. The DGT ruled that the transaction is subject to the tax as it constitutes a business activity, though its exemption will depend on whether it is considered a first or second delivery of buildings.
Cuestión planteada Sujeción y exención del impuesto sobre el valor añadido de la transmisión de las plazas de aparcamiento.
La entrega de plazas de aparcamiento por una entidad que las arrendaba está sujeta a IVA al realizarse en el ejercicio de una actividad empresarial. Si son edificaciones, la exención de la segunda entrega se aplicará si no es la primera entrega del promotor o si han pasado más de dos años de uso ininterrumpido por el propietario o arrendatario. Asimismo, el sujeto pasivo puede renunciar a la exención si el adquirente es un empresario con derecho a deducción.
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