Buying a parking space or storage room seems simple, but it has legal and tax particularities worth knowing.
Buying & selling · Updated January 2026 · 4 min read
A parking space or storage room can be bought as an investment (rental yield) or as a complement to a home. Its legal and tax treatment has nuances.
Check whether it has its own registry entry (it can be sold separately) or is linked to a home (it cannot be transferred independently). The Land Registry extract reveals it.
Review the community fees, the use rules and whether other owners have a pre-emption right. It is all part of the purchase review.
A parking space not linked to the primary residence is taxed at 21% VAT (plus Stamp Duty), unlike the 10% on housing. On second-hand, Transfer Tax applies.
Only if it has an independent registry entry. If it is linked to the home, it cannot be transferred separately. We check it in the Land Registry extract.
We review the ownership, the taxation and the community so the purchase is safe.
