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The taxpayer asks whether a dwelling with a swimming pool and a tennis court, acquired in a single deed, is considered a primary residence for Personal Income Tax (IRPF) purposes. The DGT responds that elements acquired jointly with the main dwelling that serve as an annex to it may hold that status if they have no other uses.
Question posed: Whether the entire complex is considered their primary residence for the purposes of the Personal Income Tax return.
To avoid the imputation of real estate income, elements that serve as an annex to the primary residence may be considered part of it if they were acquired jointly with the main building. Elements acquired independently or subsequently cannot hold such status, unless they are extensions or improvements. Furthermore, it is necessary that their purpose be to serve as an annex and that they have no other uses, such as leasing to third parties or the conduct of an economic activity.
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