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A homeowners' association has requested clarification on whether the sale of parking spaces located in common areas is subject to VAT and which rate applies. The Directorate-General for Taxes (DGT) has ruled that the association acts as an occasional entrepreneur through property development and must apply the general rate of 21%, as the spaces are not being transferred jointly with residential dwellings.
Question raised: Subjectivity of the transfer to Value Added Tax. Taxation in the event that the proceeds from the sale are distributed among all owners, as well as in the event that they are not distributed.
The homeowners' association acquires the status of entrepreneur through the occasional development of garages, thereby becoming a taxable person for the tax. The applicable tax rate shall be the general rate of 21% because the parking spaces are transferred at a time subsequent to the sale of the dwellings. The distribution of the funds obtained among the residents does not create an obligation to declare VAT, as it does not constitute a supply of goods or services.
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