If I let my flat with a parking space or storage room, does it all go in the same contract?

Question

José Manuel Alburquerque · Accepted Answer

It can go in the same contract or in a separate one, but what counts is not the paperwork but whether the parking space or storage room goes with the flat. If you let them to the same tenant together with the home, they are governed by the rules on residential tenancies, including those on duration and on rent limits. Signing two contracts does not change that. The clearest approach is to include everything in a single contract, with the parking space and the storage room clearly identified. They follow the rules for the flat The “Ley de Arrendamientos Urbanos” (LAU), Spain's urban tenancies act, states that the rules on residential tenancies also apply to parking spaces, storage rooms and other spaces that the same owner lets as ancillary to the flat. This means the following: The minimum term is that of the flat, five years, or seven if the landlord is a company, with the same extensions. While the tenancy of the flat lasts, you cannot recover the parking space or the storage room separately, unless you both agree. Annual rent increases, if agreed, are subject to the same limits as those for the flat. The statutory deposit (the “fianza”) is the one for a home, one month's total rent, which is lodged with the “INCASÒL”, the Catalan public body that holds tenancy deposits. In contracts signed on or after 8 October 2026, the IBI, the local property tax, on the parking space or the storage room cannot be passed on to the tenant either. Two contracts do not change things If the parking space or storage room really goes with the flat, putting it in another contract does not change its nature. The tenant will be able to ask for the residential rules to be applied to it. In a stressed residential market area (“zona tensionada”), charging separately for the parking space what cannot be charged for the flat may be regarded as a way of getting round the rent limits. In those areas, the law also prohibits charging the tenant fees or costs that did not appear in the previous contract. It is a different matter if the parking space or storage room belongs to another owner, or if they are genuinely let separately, for example to someone who does not live in the flat. Each contract then follows its own law. A parking space rented on its own is normally governed by the Spanish Civil Code (“Código civil”) and by what was agreed. For tax purposes Let with the flat to the same tenant, the parking space and the storage room carry no VAT, just like the flat. If the parking space is let on its own, it carries 21 %, which is the standard rate of VAT. On your income tax return, what you receive for the parking space and the storage room is declared together with the rent from the flat and, in principle, qualifies for the same allowance.