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V1978-14 23 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Parking spaces and storage rooms taxed at 21% if transferred independently from the dwelling

A taxpayer acquires a property from a bank (not a developer) and two parking spaces with a storage room directly from the developer. The DGT has ruled that, as this is not a joint and simultaneous transfer of the dwelling with its annexes, the additional elements are subject to the standard VAT rate.

The question raised

Tax rate applicable to the delivery of parking spaces together with a dwelling. Conditions for the application of the reduced rate to the same.

The DGT's ruling

To apply the reduced rate of 10% to parking spaces (maximum of two) and storage rooms, these must be transferred jointly and simultaneously with the dwelling. The parking spaces must be located on the same plot as the building. If the transfer of the annexes is configured as independent of the dwelling, as in this case, they shall be taxed at the general rate of 21%.

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