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A taxpayer inquired why a parking space purchased with their home was exempt from VAT, while an additional space was taxed at 21%. The DGT clarifies that the reduced 10% rate only applies to annexes that are transferred together and are located on the same plot as the building.
Cuestión planteada Pretende conocer por qué en la citada operación, plasmada en la misma escritura de compraventa, existe esa diferencia de tributación a los efectos del Impuesto sobre el Valor Añadido.
Para que las plazas de garaje tributen al tipo reducido del 10%, deben transmitirse conjuntamente con la vivienda y estar construidas en la misma parcela o subsuelo de la promoción. Si las plazas de garaje se encuentran en parcelas distintas con accesos independientes y sin vinculación, tributarán al tipo general del 21%. La aplicación del tipo reducido requiere que el garaje sea un anexo accesorio a la vivienda.
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