Doctrine by topic · DGT Observatory

Garage Spaces: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 12 rulings · 2014–2023

Current position

The reduced rate of 10% applies to the transfer of housing together with a maximum of two garage spaces and storage rooms. These units must be acquired in the same act and simultaneously with the housing. It is an indispensable requirement that the garage spaces are located on the same plot as the building and its common areas.

The DGT's position has remained constant throughout the sequence. The need for joint transfer, the limit of two spaces, and the location on the same plot have been systematically reiterated. No changes are observed in the interpretation of the requirements for the application of the reduced rate.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12

V2544-23 22 Sept 2023

A garage in a separate building is not considered part of the primary residence for Personal Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas

vivienda habitualplazas de garajeasimilaciónadquisicióncomplejo inmobiliario RIRPF — RD 439/2007, Reglamento del IRPF art. 55.2.c

Affects CompanyExpat · Non-residentIndividual

V1559-22 30 Jun 2022

Reinvestment exemption does not apply to garages acquired separately from the main residence

SG de Impuestos sobre la Renta de las Personas Físicas

exención por reinversiónvivienda habitualganancia patrimonialplazas de garajeasimilación de bienes LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a)

Affects CompanyExpat · Non-residentIndividual

V0667-22 28 Mar 2022

The 10% reduced VAT rate may apply to a maximum of two garages and to storage rooms if they are ancillary to the dwelling

SG de Impuestos sobre el Consumo

tipo reducidoanexostransmisión conjuntaplazas de garajetrasteros LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.7º

Affects CompanyExpat · Non-residentIndividual

V2892-21 18 Nov 2021

Reduced 10% VAT rate applies to garages sold alongside dwellings on the same plot

SG de Impuestos sobre el Consumo

tipo reducidotransmisión conjuntaplazas de garajeparcelaanexos LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1842-19 16 Jul 2019

Imputed real estate income must be declared for garage spaces acquired in a different year from the main residence

SG de Impuestos sobre la Renta de las Personas Físicas

imputación de rentas inmobiliariasvivienda habitualvalor catastralplazas de garajeasimilación de vivienda LIRPF — Ley 35/2006 del IRPF art. 85.1RIRPF — RD 439/2007, Reglamento del IRPF art. 55.2.c

Affects CompanyExpat · Non-residentIndividual

V1210-19 29 May 2019

Parking spaces taxed at 10% VAT if sold alongside the dwelling in the same building

SG de Impuestos sobre el Consumo

tipo reducidotransmisión conjuntaplazas de garajeanexospromoción inmobiliaria LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.7º

Affects CompanyExpat · Non-residentIndividual

V0633-17 13 Mar 2017

Storage rooms subject to 10% VAT if transferred alongside housing and garages

SG de Impuestos sobre el Consumo

tipo reducidotransmisión conjuntaanexosplazas de garajeedificios de viviendas LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.7º

Affects CompanyExpat · Non-residentIndividual

V0785-16 26 Feb 2016

Parking spaces on the same plot as a dwelling taxed at 10% if transferred jointly

SG de Impuestos sobre el Consumo

tipo impositivotransmisión conjuntaanexos a viviendasplazas de garajepromoción inmobiliaria LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.1.7º

Affects CompanyExpat · Non-residentIndividual

V1316-15 29 Apr 2015

Reinvestment exemption cannot be applied if a third parking space is transferred

SG de Impuestos sobre la Renta de las Personas Físicas

vivienda habitualexención por reinversiónganancia patrimonialplazas de garajeasimilación a vivienda LIRPF — Ley 35/2006 del IRPF art. 33.4.bLIRPF — Ley 35/2006 del IRPF art. 38

Affects CompanyExpat · Non-residentIndividual

V3026-14 5 Nov 2014

10% VAT rate applies to housing and a maximum of two parking spaces if transferred together

SG de Impuestos sobre el Consumo

tipo impositivo reducidoanexostransmisión conjuntaplazas de garajezona común LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.7º

Affects CompanyExpat · Non-residentIndividual

V2838-14 20 Oct 2014

Transfer of a parking space following a property purchase is subject to 21% VAT

SG de Impuestos sobre el Consumo

tipo reducidotransmisión conjuntaanexosplazas de garajetipo general LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.7

Affects CompanyExpat · Non-residentIndividual

V1978-14 23 Jul 2014

Parking spaces and storage rooms taxed at 21% if transferred independently from the dwelling

SG de Impuestos sobre el Consumo

tipo reducidoanexostransmisión conjuntapromotorplazas de garaje LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.1.7º

Affects CompanyExpat · Non-residentIndividual

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