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V2544-23 ·22 September 2023 ·consulta-vinculante Medium impact
Tax

A garage in a separate building is not considered part of the primary residence for Personal Income Tax purposes

The taxpayer asks whether a garage acquired in a building adjacent to their primary residence can be considered part of the same. The DGT responds that it cannot, as for a garage to be assimilated with the residence, it must be acquired in the same transaction and within the same building or complex.

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Lifecycle

2023-09-22PublishedPublished 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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