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V1784-25 8 October 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · declaración de obra nueva

Taxation of separating a storage unit from a parking space

The consultant asks about the tax implications of separating a storage unit from a parking space. The DGT states that the operation involves a declaration of new construction and a division or segregation of properties, both subject to taxation.

The question raised

Cuestión planteada Tributación de la operación.

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