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V0429-26 27 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

A garage cannot be considered a habitual residence for tax purposes

A taxpayer asks whether a garage can be declared as their habitual residence. The DGT responds that it cannot, as the garage was acquired independently and in a separate building from their main residence.

The question raised

Whether this parking space can be reported as the habitual residence in the Personal Income Tax (IRPF) return.

The DGT's ruling

For a parking space to be assimilated to the habitual residence, it must be acquired in the same act as the residence, be located in the same building or real estate complex, and be for the private use of the acquirer. Since the space was acquired independently and in a contiguous but different building, it does not meet the requirements to be considered a habitual residence.

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