Open parking spaces in the basement can be considered horizontal properties.

If we take away a few thousandths of co-ownership of the apartment building’s land from each apartment and give them to the Th.S. (Presidential Decree 111/2004), then each such position is an autonomous, self-sufficient, and independent floor ownership with mandatory co-ownership percentages on the plot.

Here I note:
1. Simply covered parking spaces, e.g. spaces marked out in the basement of an apartment building, whether open or closed, may constitute independent horizontal properties.
2. The provisions of Article 1(5)(a) and (b) of Law 960/1979, as replaced by Article 1 of Law 1221/1981, provide that, in the case of parking spaces located in covered areas of a building that is subject to the system of divided ownership (in this case, the basement), each parking space may constitute divided ownership, which may be independently transferred or leased to third parties who have no connection with the building.