Legal analysis: Underground parking spaces in residential areas are generally civil air defense facilities, and the owners only buy conditional (unconditional vacant in wartime) use rights, and the property rights belong to civil air defense, so they cannot apply for property certificates, nor do they have to pay maintenance funds and deed taxes.

Legal basis: Article 490 of the Civil Code of People's Republic of China (PRC). If the parties enter into a contract in the form of a contract, the contract shall be established when the parties sign, seal or press their fingerprints. Before signing, sealing or fingerprinting, one party has fulfilled its main obligations, and the contract is established when the other party accepts it.

A contract shall be concluded in written form as stipulated by laws, administrative regulations or agreed by the parties. If the parties do not do this in writing, but one party has fulfilled its main obligations and the other party accepts it, the contract is established.