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A taxpayer over 65 asks whether selling an independently acquired garage can benefit from the home exemption. The DGT responds that the exemption applies only to the main property and jointly acquired elements under specific conditions.
Question posed: Whether, for the purposes of the exemption provided for in Article 33.4 b) of the LIRPF, the aforementioned garage space is considered a primary residence.
For a garage space to be assimilated with the primary residence and qualify for the exemption, it must be located in the same building or real estate complex and must have been acquired in the same transaction as the residence. Elements acquired independently or subsequent to the main building are not considered part of the primary residence. In this case, the exemption for the garage space will depend on whether it meets said assimilation criteria.
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