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V2681-17 20 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · comunidad de propietarios

Leasing of parking spaces by a homeowners' association may be subject to VAT and taxed under Personal Income Tax

A homeowners' association has requested clarification regarding the tax treatment of leasing vacant parking spaces to third parties. The Directorate General for Taxes (DGT) has ruled that this activity is subject to VAT and that the resulting income is attributed to the co-owners as income from capital.

The question raised

Cuestión planteada Tratamiento fiscal de la explotación del parking, en especial, las siguientes cuestiones:

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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