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A taxpayer over 65 enquires whether the sale of a garage inherited together with their habitual residence is exempt from income tax. The DGT states that exemption is possible if the garage meets the conditions for assimilation to habitual residence.
Cuestión planteada Si la enajenación de la plaza de aparcamiento mencionada tributa en IRPF como ganancia patrimonial, o está exenta de tributación en virtud del artículo 33.4.b) de la LIRPF.
La transmisión de una plaza de garaje genera una ganancia o pérdida patrimonial. No obstante, podrá exonerarse de gravamen si la plaza de garaje reúne los requisitos para ser asimilable al concepto de vivienda habitual. Para dicha asimilación, es necesario que el garaje se encuentre en el mismo edificio o complejo inmobiliario que la vivienda y que la adquisición de ambos se hubiera producido en el mismo acto. Además, debe mantener su consideración de vivienda habitual en el momento de la transmisión o en los dos años anteriores.
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