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A taxpayer asked whether rental income should be charged for a garage bought in 2024 after acquiring their main home. The DGT replied that, as the garage was not purchased simultaneously with the main residence, it does not count as such and must be taxed.
Question posed: Whether the imputation of real estate income is applicable to said parking space for Personal Income Tax purposes.
In order for parking spaces to be treated as residential property and not generate imputed income, they must be acquired at the same time as the dwelling, even if through separate documents. Furthermore, they must be located in the same building or complex and be for private use. If the parking space is acquired after the dwelling, it is not considered a primary residence and the imputation of real estate income applies.
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