Investment approach
A parking space in Barcelona as a separate purchase: what to check
A parking space can be bought separately only if registered as an independent unit or a garage share. Four set-ups, the taxes in each case and what to check before the deposit.
A parking space in Barcelona can be bought separately from a flat only if it is set up as an independent unit or as a share of the garage with the right to use a specific space. If the space is recorded as an inseparable annex (anexo inseparable) of a flat, it is sold only together with the flat (art. 553-35 and 553-52 CCCat, the Catalan Civil Code). Tax also depends on the form: when buying from a developer together with the home, up to two spaces go at IVA (VAT) of 10%, and separately at the general rate of 21% (AEAT).
How a parking space can be set up
The Catalan horizontal-property law distinguishes four variants, and the variant determines what can be bought at all (art. 553-52 CCCat).
| Variant | What the buyer gets | Can it be bought separately |
|---|---|---|
| The space as an independent element (elemento privativo) | Its own numbered space, its own share in the building and its own entry in the registry | Yes |
| A cuota indivisa (undivided share) in a garage with the right to use a space | A share of the common garage and exclusive use of a specific space | Yes, but without the right to demand division of the garage and without pre-emption rights |
| An anexo inseparable of a flat | The space as part of the flat, with no separate share | No, only together with the flat |
| The garage as a common element of the building | The right to use the space is tied to the flat | The use cannot be assigned separately from the flat |
The first thing to ask the seller: in which of the four variants is this space set up. The answer determines which documents to check and whether the deal is possible at all.
What to check in the documents before the deposit
The order of checks is the same as for a flat, but with its own details.
- Nota simple (land registry extract) for the space itself. If the space is an independent unit, it has its own entry: space number, garage level, area, owner, mortgages and attachments. If it is a share, check whether the use of a specific space is recorded against it.
- The garage plan. Compare the number and boundaries of the space on the plan with what you see on site. Check the shape separately: a tandem space, where one car stands behind another, and a narrow entrance reduce the value.
- Debts to the community or the garage subcomunidad (sub-association). The property answers for the debts of the current year and the four previous ones, and the seller must provide a certificate of debts and approved fees (art. 553-5 CCCat).
- Garage rules. Meeting minutes: gates, lighting, ventilation, charging points, future repairs.
- The seller. Whether the parking seller is the same as the flat seller. If not, it is a separate transaction with its own arras (deposit contract).
Questions for a lawyer about the arras contract are collected in the article on the arras contract, and the types of charges in a nota simple in the article on cargas.
What taxes are paid when buying a parking space
The tax is determined by the seller and by whether the space is bought together with a home.
- From a developer, together with a new flat. IVA of 10% applies to the home and to at most two spaces and annexes in the same building, if they are transferred at the same time (art. 91.Uno.1.7º LIVA, the VAT law).
- From a developer, separately, or a third space. The general IVA rate of 21% (art. 90 LIVA).
- From a private individual. ITP (transfer tax): according to the Agència Tributària de Catalunya, buying a parking space is subject to this tax when IVA does not apply, on the general scale of 10% up to 600,000 €.
On a first transfer with IVA, Catalonia adds AJD (stamp duty on documents) of 1.5% (ATC guide). Whether this applies to a specific contract is confirmed by a gestor (administrative agent) or an asesor fiscal (tax adviser).
How much tax in three scenarios: a worked example
Worked example, not a forecast. The space costs 30,000 €.
| Scenario | Purchase tax | AJD | Total taxes |
|---|---|---|---|
| From a developer with the flat, IVA 10% | 3,000 € | 450 € | 3,450 € |
| From a developer separately, IVA 21% | 6,300 € | 450 € | 6,750 € |
| From a private individual, ITP 10% | 3,000 € | none | 3,000 € |
The difference between the first and second scenarios is 3,300 € on a single space. So if the parking is needed for a new-build, it makes sense to include it in the same transaction as the flat rather than buy it later. You can run your own costs through the calculator.
How to judge the price of a space
The price of a space is worked out as for a flat: from transactions of similar spaces in the same area and of the same type. An independent space with its own entry and a space held as a share sell differently, as do a standard space and a tandem one. For an investor a space is interesting if the neighbourhood has few garages and many homes without parking, but income from renting a space is calculated on the real rents of the neighbourhood, and garage repairs fall on all the space owners.
When buying a space separately does not work
A separate transaction is impossible if the space is set up as an anexo inseparable or if the garage is a common element of the building: then the set-up has to be changed first, which usually requires amending the building's title deed with the community taking part, and that is a question for an abogado (lawyer). It also works badly when the space is needed only for a time: renting a space is often simpler than buying it with tax, a notary and community fees. If the space is needed for a flat you have already chosen, it goes into the same offer, covered in more detail in the article on the offer to the seller.
Questions and answers
Can I buy a parking space without a flat in Barcelona?
Yes, if the space is set up as an independent element or as a share of a garage with the right to use a specific space. If it is recorded as an inseparable annex of a flat, it cannot be bought separately.
What tax is paid when buying a parking space from a private individual in Catalonia?
ITP on the general scale, 10% up to 600,000 €. IVA applies if a developer or another business sells.
Why is the tax lower if I buy the space together with a new flat?
Because with a developer, up to two spaces transferred at the same time as the home bear IVA of 10%. A space bought separately bears 21%.
What is an anexo inseparable?
It is a space or a right inseparably tied to a flat and recorded in the building's title without its own share. It cannot be sold or bought separately from the flat.
Is a separate arras contract needed for the parking space?
If the space is sold by a different owner or is not bought at the same time as the flat, yes. A lawyer reads such a contract as carefully as the contract for the flat.
