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V2111-17 ·10 August 2017 ·consulta-vinculante Medium impact
Tax

No imputed real estate income for garages and storage rooms if acquired with primary residence under certain conditions

A query was raised regarding whether garage spaces and storage rooms acquired alongside a primary residence must be taxed as imputed income. The DGT ruled that no imputation is required provided specific acquisition and usage requirements are met.

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2017-08-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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