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V0557-22 18 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Imputed real estate income must be declared for a second parking space acquired separately from the main residence

The taxpayer asks whether they must impute real estate income for a second parking space purchased four years after their main residence. The Directorate General for Taxes (DGT) rules that they must, as the space does not meet the requirements to be treated as part of the main residence.

The question raised

A request to determine whether the imputation of real estate income is applicable regarding said second parking space for the purposes of Personal Income Tax.

The DGT's ruling

In order for parking spaces to be assimilated to the habitual residence and not generate imputed income, they must be acquired at the same time as the residence and be located in the same building or complex. Since the second parking space was acquired independently and years after the residence, it is not assimilated to it. Therefore, the imputation of real estate income is applicable pursuant to Article 85 of the Personal Income Tax Law.

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