Separating a Storage Room from a Garage in Spain: How It Is Taxed (DGT V1784-25)
Spain's DGT ruling V1784-25 clarifies that separating a storage room (trastero) from a garage space involves two distinct taxable events under Stamp Duty (AJD): a declaration of new construction and a division or segregation, each with different tax base rules.
If you own a garage space with an attached storage room (trastero anejo) in Spain and want to separate them into independent registered properties, beware: the operation triggers two distinct taxable events under Stamp Duty (Actos Jurídicos Documentados — AJD). This was clarified by the Dirección General de Tributos (DGT) in its binding ruling V1784-25, of 8 October 2025.
This is particularly relevant for property owners on the Costa Blanca who want to sell a storage room separately from a garage, or restructure their property holdings.
The Two Taxable Events
1. Declaration of New Construction (Obra Nueva)
Physically separating a storage room from a garage typically requires construction work — new walls, a door, separate access. This constitutes a declaration of new construction (declaración de obra nueva) that must be formalised in a notarial deed and registered with the Land Registry.
Tax base: The tax is calculated on the actual cost of the construction work — not the market value of the storage room. This is based on Article 70 of the ITP/AJD Regulations.
2. Division or Segregation
Once the construction is complete, the single registered property (garage + storage room) must be split into two separate registered properties. This can happen in two ways:
Division (División): The original property (finca) disappears entirely, and two new registered properties are created. Tax base: The sum of the values of both new properties.
Segregation (Segregación): The original property survives (the garage), and only the separated portion (the storage room) becomes a new registered property. Tax base: The value of the new segregated property only (the storage room).
In both cases, the operation is subject to the graduated AJD rate because it is formalised in a notarial deed, involves a valuable right (property ownership), and is registered with the Land Registry — meeting the requirements of Article 31.2 of the ITP/AJD Act.