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V1686-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

Elements acquired jointly with the dwelling may be considered part of the primary residence to avoid the imputation of income

The taxpayer asks whether a dwelling with a swimming pool and a tennis court, acquired in a single deed, is considered a primary residence for Personal Income Tax (IRPF) purposes. The DGT responds that elements acquired jointly with the main dwelling that serve as an annex to it may hold that status if they have no other uses.

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Lifecycle

2022-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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