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An individual has enquired whether the rental of a garage space is subject to VAT and what the resulting obligations are. The DGT has ruled that, as the garage is not annexed to a dwelling, the transaction is subject to the tax and the lessor is considered a business entity.
Cuestión planteada El consultante plantea la sujeción al Impuesto sobre el Valor Añadido del arrendamiento de la plaza de garaje, tanto si el destinatario fuera un particular como una empresa y, en su caso, las obligaciones formales que derivan del mismo.
El arrendamiento independiente de una plaza de garaje está sujeto al IVA, independientemente de si el destinatario es una empresa o un particular. No aplica la exención de viviendas porque el garaje no se alquila conjuntamente con un edificio destinado exclusivamente a vivienda. El arrendador adquiere la condición de empresario o profesional y debe cumplir con las obligaciones materiales y formales del impuesto.
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