Skip to content
V1906-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Requirements for a garage to be considered habitual residence

A taxpayer asks whether a garage acquired after their main residence can be considered habitual residence for income tax. The DGT responds that it cannot, as garages or storage spaces must be acquired in the same transaction as the main residence.

In 5 key points

How it affects those involved

Garages acquired separately from the main residence cannot be considered habitual residence for tax purposes.

Lifecycle

2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact