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The applicant inquired whether parking spaces must be registered as annexes to a dwelling to qualify for the reduced VAT rate. The DGT ruled that the 10% rate can be applied if the spaces are sold jointly with the dwelling and are located on the same plot, even if the plots are registered independently.
Cuestión planteada Si el tipo reducido del Impuesto sobre el Valor Añadido previsto en el artículo 91.Uno.1.7º de la Ley 37/1992 requiere para su aplicación que los garajes sea fincas registralmente anejas a las viviendas o pueden ser fincas independientes.
Para aplicar el tipo reducido del 10% a las plazas de garaje (máximo dos unidades), estas deben transmitirse conjuntamente con las viviendas en el mismo acto. Es condición necesaria que los garajes se encuentren construidos en la superficie o el subsuelo de la misma parcela que ocupan los edificios y las zonas comunes. El tratamiento es el mismo independientemente de que los garajes se configuren registralmente como parcelas independientes o anexas.
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