Modelo 210 for a garage or storage room without a main property?

Where a garage or storage room (trastero) has its own Referencia Catastral, a separate filing obligation generally exists — regardless of whether the owner also holds a residential property. In Spain, parking spaces and trasteros as a rule have their own cadastral number, even when purchased in the same notarial deed as the main property. Whether a separate Referencia Catastral exists can be checked in the purchase documents (Escritura) or the IBI assessment. The cadastral value for a parking space or trastero is often very low — the resulting tax liability is generally minimal. The filing obligation, however, generally applies even for very small amounts. The calculation follows the same formula as for residential properties: cadastral value × imputation rate × tax rate × ownership share × days / 365. The deadline is 31 December of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026).