Do I need to declare a separate garage or parking space in Spain?

The cadastral reference decides

In Spain each piece of urban property registered at the Catastro has a 20-character reference. Many apartment buyers acquire a parking space and a trastero (storage room) in the same deed, but the Catastro often lists them as separate units with separate references and separate values.

If that is your case, you will receive several IBI receipts, one per unit. Each of them carries its own valor catastral, and each is treated as a separate property for imputed income. One of the most frequent errors on Modelo 210 is declaring the flat and forgetting the space in the basement.

If instead the space is part of the flat's single reference, it is already included in that value and there is nothing extra to declare.

How much it adds

Usually very little, which is why owners overlook it. A parking space with a cadastral value of €9,000 in a 2% town produces €180 of imputed income. At 24%, the rate for UK residents, the tax is €43.20; at 19%, for Irish or other EU residents, it is €34.20. In a town where the 1.1% coefficient applies, those figures fall further.

Small as it is, it is still tax due, and late years attract surcharges just like the main property.

What if the garage is rented?

If you let the space to a neighbour, the rent is declared as rental income on Modelo 210 for the days it was rented, under the same rules as a flat. EU and EEA residents may deduct related expenses; residents of the UK and other non-EU countries are taxed on the gross amount.

How to check what you own

Look at your IBI receipts first: one receipt per reference. Then compare with the Catastro listing for your name, or with the deed. Our page on finding the cadastral value explains where to look. The guide to common Modelo 210 mistakes lists the forgotten garage among the classics.