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An individual has enquired whether the leasing of a parking space they own to another individual is subject to VAT. The DGT has ruled that the transaction is subject to the tax at a rate of 21% because the lessor is acting as a businessperson or professional.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido.
El arrendamiento de una plaza de garaje es una prestación de servicios que se considera cesión del uso o disfrute de un bien. Al realizarse la explotación de un bien con el fin de obtener ingresos continuados, el arrendador tiene la condición de empresario o profesional. Por tanto, la operación está sujeta al tipo impositivo general del 21 por ciento.
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