Buying a parking space or storage room seems simple, but it has legal and tax particularities worth knowing.
Buying & selling · Updated October 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.
If it is second-hand, ITP of 10 to 11 percent in Catalonia; if from the developer and not tied to a home, VAT of 21 percent plus Stamp Duty. Calculate it beforehand.
The ownership and charges in the nota simple, the community fees, the real dimensions versus the registered ones and the rules of use. A poorly described space causes problems.
No. Installing a charging point for an electric car is an owner's right upon notifying the association. Review the bylaws and current resolutions.
We review the ownership, the taxation and the community so the purchase is safe.
