Skip to content
Back to index
V0633-17 13 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Storage rooms subject to 10% VAT if transferred alongside housing and garages

A query was raised regarding the VAT rate applicable to the transfer of a storage room acquired within a residential complex. The DGT ruled that the reduced rate of 10% may apply if the storage room is transferred jointly with the dwelling and the garages.

The question raised

Applicable tax rate for the delivery of the storage room.

The DGT's ruling

The transfer of a storage room is taxed at 10% VAT if it is carried out jointly with a dwelling and up to two parking spaces, through the same act and simultaneously. It is irrelevant whether the transferors are different persons or entities or whether they are documented in separate deeds. For the parking spaces to be considered annexes, they must be constructed on the surface or subsoil of the same plot as the buildings and common areas.

Book your free first meeting