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V0727-22 4 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · segunda entrega

Purchase of a VAT-exempt parking space subject to ITPAJD on onerous property transfers

An individual has enquired whether the purchase of a garage from a company is subject to VAT or ITPAJD. The DGT has determined that, as it constitutes a second VAT-exempt delivery, the transaction is subject to ITPAJD on onerous property transfers.

The question raised

Whether said transfer would be subject to Value Added Tax or to the modality of "onerous asset transfers" of the Transfer Tax and Documented Legal Acts Tax. Whether the transfer would, in any case, be subject to the modality of "documented legal acts" of the Transfer Tax and Documented Legal Acts Tax.

The DGT's ruling

The transfer of the parking space is considered a second or subsequent transfer, and is therefore subject to but exempt from VAT. As it is an operation exempt from VAT, the modality of onerous asset transfers of the ITPAJD applies pursuant to article 7.5 of the TRLITPAJD. Since it is subject to this modality, taxation for documented legal acts is not applicable.

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