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V2111-17 10 August 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputed real estate income for garages and storage rooms if acquired with primary residence under certain conditions

A query was raised regarding whether garage spaces and storage rooms acquired alongside a primary residence must be taxed as imputed income. The DGT ruled that no imputation is required provided specific acquisition and usage requirements are met.

The question raised

Imputation of real estate income from parking spaces and storage rooms

The DGT's ruling

In order for garages and storage rooms to be assimilated to the dwelling and not generate imputed income, they must be located in the same building or real estate complex. The acquisition of the dwelling, garages, and storage rooms must be carried out in the same act, even if in separate documents. Furthermore, these elements may not have a use other than that private to the acquirer.

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