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A company has requested clarification on whether dividing a premises to sell parking spaces and storage rooms independently is subject to VAT and which rate applies. The DGT has determined that the rate will depend on whether the works constitute rehabilitation; however, as they are not linked to residential dwellings, the general rate will apply.
Cuestión planteada Si una vez terminadas las plazas de garaje y trasteros no vinculados entre sí, estarán sujetos al Impuesto sobre el Valor Añadido y tipo impositivo aplicable a efectos del Impuesto sobre el Valor añadido.
Si las obras realizadas cumplen los requisitos cualitativos y cuantitativos de rehabilitación, las entregas serán primeras entregas sujetas a IVA. Si no se consideran rehabilitación, serán segundas entregas exentas, salvo que se renuncie a la exención. En cualquier caso, al no transmitirse conjuntamente con viviendas, el tipo aplicable es el general del 21%.
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