Doctrine by topic · DGT Observatory

Joint Transfer: 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 19 rulings · 2014–2024

Current position

The reduced rate of 10% applies to the transfer of dwellings together with their annexes, limited to a maximum of two parking spaces. The joint transfer requires that it be carried out in the same act and simultaneously; it is irrelevant whether separate deeds are used or if the property is distributed among different acquirers. The garages must be located on the same plot as the building. Business premises are not considered annexes, even if they are transferred jointly.

The DGT's position remains constant regarding the requirement of simultaneity and unity of act for the application of the reduced rate. Throughout the rulings, conditions regarding the location of garages on the same plot have been specified, and it has been clarified that business premises do not qualify as annexes. No changes in doctrine are observed, but rather an accumulation of technical clarifications.

Turning points

8 January 2016 V0052-16

Clarifies that the joint transfer is fulfilled if it is carried out at the same time, regardless of whether it is documented in separate deeds.
19 November 2021 V2947-21

Establishes that business premises are not considered annexes to dwellings, being taxed at 21% even if they are transferred jointly.

Analysis based on 19 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19

V2149-24 9 Oct 2024

Second parking space and storage room without associated dwelling taxed at 21% VAT

SG de Impuestos sobre el Consumo

tipo reducidotipo generalanexostransmisión conjuntapromotora LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V1799-24 18 Jul 2024

Reduced 10% VAT rate applies to garage space and storage room acquired individually alongside a dwelling

SG de Impuestos sobre el Consumo

tipo reducidoplaza de garajetrasterotransmisión conjuntapromotor LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1464-22 21 Jun 2022

VAT on clotheslines supplied after the property purchase is taxed at 21%

SG de Impuestos sobre el Consumo

tipo impositivo reducidotransmisión conjuntaanexos de viviendatipo impositivo generalempresario o profesional LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 4.dos

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

V0478-22 10 Mar 2022

Reduced VAT rate applicable to garage if transferred simultaneously with residential property

SG de Impuestos sobre el Consumo

tipo impositivo reducidotransmisión conjuntaplaza de garajeviviendaentrega de bienes LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.7º

Affects CompanyExpat · Non-residentIndividual

V2947-21 19 Nov 2021

Business premises transferred with a dwelling are subject to 21% VAT

SG de Impuestos sobre el Consumo

tipo impositivo reducidoanexos a la viviendatransmisión conjuntalocal de uso terciariobase imponible LIVA — Ley 37/1992 del IVA art. 79.2LIVA — Ley 37/1992 del IVA art. 79.5

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

V2761-21 11 Nov 2021

VAT on the supply of a garage space acquired separately from a dwelling is 21%

SG de Impuestos sobre el Consumo

tipo impositivotipo reducidotransmisión conjuntaanexos a la viviendaentrega accesoria LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.7º

Affects CompanyExpat · Non-residentIndividual

V2508-20 22 Jul 2020

Purchasing a garage space after acquiring a property is subject to 21% VAT

SG de Impuestos sobre el Consumo

tipo reducidotransmisión conjuntaanexostipo impositivo generalentrega accesoria LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.7º

Affects CompanyExpat · Non-residentIndividual

V3298-19 28 Nov 2019

Reduced 10% VAT rate applies to garage space if transferred alongside the dwelling

SG de Impuestos sobre el Consumo

tipo impositivotransmisión conjuntaplaza de garajeviviendaanexos LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.7

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

V0222-18 31 Jan 2018

Reduced VAT rate applicable to an additional parking space if transferred alongside a dwelling

SG de Impuestos sobre el Consumo

tipo reducidoentrega de bienesanexostransmisión conjuntaparcela LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.7º

Affects CompanyExpat · Non-residentIndividual

V3054-17 23 Nov 2017

Garages and storage rooms subject to 21% VAT if the dwelling is exempt

SG de Impuestos sobre el Consumo

tipo reducidotipo generalanexosvivienda exentatransmisión conjunta LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.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

V0052-16 8 Jan 2016

10% VAT rate applies to garage space if transferred alongside a dwelling in the same building

SG de Impuestos sobre el Consumo

tipo reducidotransmisión conjuntaplaza de garajeviviendadevengo LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.7º

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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