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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.
Cuestión planteada Si procede la imputación de rentas inmobiliarias por las referidas plazas de garaje.
Para que las plazas de garaje se asimilen a la vivienda habitual y no tributen como renta imputada, deben estar en el mismo edificio o complejo inmobiliario y adquirirse en el mismo acto que la vivienda. Si la adquisición de las plazas se realiza en un momento distinto, no se produce dicha asimilación. Por tanto, el contribuyente debe imputar rentas inmobiliarias por las plazas de garaje según el porcentaje aplicable sobre su valor catastral.
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