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The taxpayer asks whether rental income must be charged for a garage bought in 2019, after purchasing their main home in 2006. The DGT responds that, as the garage was not acquired simultaneously with the main residence, it does not qualify as part of the main residence and is therefore subject to taxation.
Cuestión planteada Si procede la imputación de rentas inmobiliarias por la referida plaza de garaje.
Para que las plazas de garaje se asimilen a la vivienda habitual y no generen renta imputada, deben estar en el mismo edificio o complejo inmobiliario y adquirirse en el mismo acto que la vivienda. En este caso, al comprar la plaza de garaje años después de la vivienda, no se cumple la excepción y procede la imputación de rentas inmobiliarias según el artículo 85 de la LIRPF.
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