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A taxpayer over 65 enquired whether the sale of a parking space was exempt from tax as a primary residence. The DGT ruled that it may be exempt if the space was treated as part of the primary residence at the time of purchase and meets the requirements for a primary residence.
Cuestión planteada Si la enajenación de la plaza de aparcamiento mencionada tributa en IRPF como ganancia patrimonial, o está exenta de tributación en virtud del artículo 33.4.b) de la LIRPF.
La transmisión de una plaza de garaje genera una ganancia o pérdida patrimonial. No obstante, podrá exonerarse de gravamen si la plaza formaba parte de la residencia habitual y se asimiló a la vivienda. Para esta asimilación, la plaza debe estar en el mismo edificio o complejo inmobiliario y haberse adquirido en el mismo acto que la vivienda. Además, debe mantener la consideración de vivienda habitual en el momento de la transmisión o en los dos años anteriores.
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