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V1842-19 ·16 July 2019 ·consulta-vinculante Medium impact
Tax

Imputed real estate income must be declared for garage spaces acquired in a different year from the main residence

The taxpayer asks whether they must declare imputed real estate income for two garage spaces purchased one year after their main residence. The Directorate General for Taxes (DGT) rules that, as they were not acquired simultaneously with the residence, they are not treated as part of the property and must be taxed as imputed income.

In 5 key points

How it affects those involved

Taxpayers who purchase parking spaces or storage rooms separately from their main residence must declare them as imputed real estate income, rather than treating them as part of the primary residence exemption.

Lifecycle

2019-07-16PublishedPublished 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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