- Parking spaces should be treated as commercial premises and therefore their rental by a cooperative is not exempt from VAT, according to the director of the National Tax Information.
- However, the rental of basements, tenant cells or storage rooms for the residents of a building owned by the cooperative is exempt from VAT, as these fees are related to technical premises of residential units, according to the tax authorities.
Source: podatki.gazetaprawna.pl (subscription needed)
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.