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V1842-19 16 July 2019 · 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 garage spaces acquired in a different year from the main residence

The taxpayer asks whether they must declare imputed real estate income for two garage spaces purchased one year after their main residence. The Directorate General for Taxes (DGT) rules that, as they were not acquired simultaneously with the residence, they are not treated as part of the property and must be taxed as imputed income.

The question raised

Whether the imputation of real estate income for the aforementioned parking spaces is appropriate.

The DGT's ruling

In order for parking spaces to be assimilated to the habitual residence and not be taxed as imputed income, they must be located in the same building or real estate complex and be acquired in the same transaction as the residence. If the acquisition of the spaces is carried out at a different time, such assimilation does not occur. Therefore, the taxpayer must impute real estate income for the parking spaces according to the applicable percentage of their cadastral value.

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