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V1459-20 ·19 May 2020 ·consulta-vinculante Medium impact
Tax

Up to two garage spaces may be included in the main residence tax deduction if treated as part of the dwelling

The taxpayer inquired whether they could deduct payments from two mortgage loans that cover a dwelling, a storage room, and two garage spaces. The Directorate General for Taxes (DGT) ruled that garage spaces are treated as part of the dwelling for deduction purposes provided there are a maximum of two, they are located in the same building, and were acquired in the same transaction.

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2020-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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