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A company converted industrial warehouses into parking facilities through works that do not qualify as rehabilitation. The DGT has determined that the sale of these spaces constitutes a second or subsequent supply of building, and is therefore exempt from VAT.
Question posed: Whether the sale of parking spaces can be considered a first delivery.
The delivery of parking spaces in a property where the works carried out are not rehabilitation, analogous, or related works, constitutes a second or subsequent transfer of a building. Therefore, the operation is subject to VAT but exempt pursuant to Article 20.One.22ºA of Law 37/1992. The taxable person may waive this exemption if the acquirer is a taxable person with the right to deduction.
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