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The inquirer asks whether their garage space, an inseparable annex to their home, can be taxed together with the property and how the IBI quota for the garage is divided. The DGT rules that, because they have different cadastral references, they are distinct urban real estate assets, and the division of the quota depends on whether the taxpayer is the homeowners' association or the co-owners.
Question raised: Which part of the tax is legally assigned to them? Is there an obligation for the public Administration to divide the quotas for each owner? Can the dwelling and the parking space be linked for tax purposes when the space is an inseparable annex to the dwelling?
Even if a parking space is an inseparable annex to the dwelling under horizontal property regulations, if it has its own cadastral reference, it constitutes a distinct urban real estate asset for IBI purposes. If the community of owners is the taxable person, the division of the quota among co-owners is governed by private law rules. If it is not constituted as such, each co-owner is a taxable person and the Administration will only divide the assessment if requested, providing the data of the other obligated parties and their participation.
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