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A group of co-owners of a garage agrees that a few will use the spaces and economically compensate the rest. The DGT responds that these incomes are income from real estate capital for Personal Income Tax purposes and that the community of property is subject to VAT.
Question raised: Tax treatment of the described operation.
Owners who do not use the garage spaces shall compute the income obtained from the assignment as income from real estate capital. Such gross income is determined by the compensation obtained, allowing for the deduction, proportional to their share, of necessary expenses and depreciation. Likewise, the community of property is considered an entrepreneur or professional for VAT purposes, being subject to the general rate of 21% for the assignments made.
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