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V2252-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Rental income must be charged for a garage purchased after the main residence

The taxpayer asks whether rental income must be charged for a garage bought in 2019, after purchasing their main home in 2006. The DGT responds that, as the garage was not acquired simultaneously with the main residence, it does not qualify as part of the main residence and is therefore subject to taxation.

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Lifecycle

2025-11-25PublishedPublished 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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