VAT Rate on Selling a House and Garage Spaces to a Couple

The sale of two garage spaces to one spouse along with a house to a married couple is subject to a 10% tax rate if the garage spaces and the house are located in the same building.
The tax rate applies regardless of whether the spouse acquiring the garage spaces acquires only 50% of the house.
The distribution of ownership of the buildings among the purchasers is irrelevant.
If the garage spaces and the house are not located in the same building, the sale of the garage spaces is subject to the general tax rate of 21%.

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.