What imposed has a square of parking?

Have problems of parking when you arrive home or have an own square in the garage of your edifice? Obviously, if have car, the most comfortable is can park it in the edifice of your house. But also it is true that supposes a cost added that it is necessary to value. So much if you are thinking in buying a square of parking as if you prefer to rent one, both acts are subject to some fiscal obligations that explain you to continuation.

I have to pay VAT?

The response is clear: Yes. Now well, the percentage varies among 21% and 10% depend if the square of parking is linked to your usual house when you make his purchase. So, attending to this condition, in the case to buy or rent a square of garage in the same moment and agreement that the destined house to be occupied like residence, this will govern by the Law of Urban Leases (LAU) and the VAT associated will be of the type reduced, 10%.

But, if shopping or rent a square of garage of independent form to your usual house, the agreement will establish according to the agreed by the parts and the applicable VAT will be of the general type, 21%.

I have to apply VAT to the bill for hire?

If you bought a floor with square of parking in Barcelona and do not use it, perhaps was good idea hire the services of a real-estate agent to put it in hire. In this way, the expert will be able to advise you about all the legal and fiscal subjects related with the lease.

Among the most usual doubts are the related with the form in that it has to invoice or the type of fiscal obligations linked to this activity. WITH REGARD TO the turnover, remembers that you will have to apply the VAT to the agreed amount, and with regard to the fiscal obligations, do not forget that the arrendador will have to make the corresponding quarterly statements and annual.

They spend income tax the bills for hire?

An individual that rent a square of garage to an arrendatario (user of the square and pagador) given of tall like professional or employer or included in any of the suppositions of the article 76 of the Regulation of the Tax of the Income of the Physical People (RIRPF), will have to apply income tax in his bills when the satisfied incomes by the arrendatario to a same arrendador do not surpass the 900 annual euros.

During the year 2015 has to apply 20% of retention income tax. It is foreseen that, in the 2016, this retention income tax was of 19%.

Which fiscal obligations have?

As any entry, the money perceived by the hire of your square of parking has to be included in the statement of the income. But, until it arrive the next campaign of the Agency Tributaria have other obligations that attend. In the first place, as arrendador would have to give you of tall like retenedor in Property by means of the model 037, marking the epigraph “Alta in the census of employers, professional and retenedores” inside the group 8612/1 and type of activity: hire of venues.

In principle, the squares of garage consider real-estate incomes, therefore, tributan in the statement of the income so much if you have them rented as if no. However, they will be exentas until a maximum of two squares of garage bought jointly with the usual house whenever they find in the same edifice and whose acquisition have produced in the same act and do not rent .

There are other taxes that have to take?

The purchase of squares of garage of new work is subject to the Tax of Juridical Acts Documented (IAJD) that will depend each autonomous community. Usually round 1% of the value of the compraventa.

The purchase of squares of secondhand garage are linked to the Tax of Transmissions Patrimoniales (ITP) that also varies according to autonomous community when being an autonomic tax.

You are thinking in renting your square of parking? It has resulted you useful this information?