Municipality seeks clarification on VAT classification for apartment rentals with included parking spaces.
Municipal Rental Inquiry
A municipality inquired about renting apartments along with their associated parking spaces in an underground garage. Tenants have the choice of renting an apartment with a parking space or just the apartment itself (when they don’t need a parking space).
Service Classification Question
The municipality questioned whether this rental arrangement constitutes a comprehensive service, particularly concerning the VAT implications on the parking space component.
