the Income statement It starts on April 11 and all taxpayers who have received more than €22,000 per year are required to file a personal income tax return. In the process, some doubts arise, such as whether it is necessary to advertise the garage space lease.
The answer to this question is yes. The Secretary General of the Federation of Treasury Inspectors (Gestha), José María Molinero, in a conversation with this newspaper about the need to declare Bizum or not, gave an example of parking spaces. “It is not a push between individuals properly but rather It responds to an operation, in this case a garage lease subject to VATAnd it is something that is often forgotten.” Therefore, it must be announced.
Two cases of how to authorize a garage lease
In this most widely held assumption, there are two cases. On the one hand, that garage rented with the house. In this case, you are exempt from the VAT declaration because it was declared with the house according to the personal income tax.
This happens because the Value Added Tax Law stipulates in Article 20 of that real estate Prepared for housing and its accessories (eg when renting a house plus garage) Exempt. In this way, the income statement must be made according to the housing form.
In the second case, if it is a garage rented independently without being an accessory to the dwelling, VAT must be declared.
The lease is signed and an invoice issued each month reflecting this 21% of VAT. Already on the income statement, you must pay taxes on the income from the property’s capital, as well as the expenses derived from the time it was rented.
Online: from April 11 to June 30, 2023
By phone: between May 5 and June 30, 2023 (appointment from May 25 to June 29)
In person: June 1-30, 2023 (advance appointment between May 25 and June 29)
Taxpayers who wish to make a declaration by phone or in person must make an appointment online or by calling 91535 73 26/901 12 12 24 or 91553 00 71/901 22 33 44.