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V1906-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Requirements for a garage to be considered habitual residence

A taxpayer asks whether a garage acquired after their main residence can be considered habitual residence for income tax. The DGT responds that it cannot, as garages or storage spaces must be acquired in the same transaction as the main residence.

The question raised

A request to determine whether the garage can be considered a habitual residence for the purposes of Personal Income Tax.

The DGT's ruling

For parking spaces or storage rooms to be assimilated to the habitual residence, they must be located in the same building and must have been acquired in the same transaction as the residence, even if through different documents. In this case, as the garage was acquired subsequent to the residence, it does not meet the requirements to be considered a habitual residence. The subsequent inheritance of the other half of the garage does not change this classification.

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