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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.
Cuestión planteada Si procede imputar rentas inmobiliarias por dicha plaza de garaje en el Impuesto sobre la Renta de las Personas Físicas.
Para que una plaza de garaje se asimile a la vivienda habitual y no genere renta imputada, debe adquirirse en el mismo acto que la vivienda, aunque sea en documentos distintos, y encontrarse en el mismo edificio o complejo. Si la plaza se adquiere posteriormente a la vivienda, no se considera parte de la vivienda habitual y el titular debe imputar rentas inmobiliarias por ella.
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