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V2252-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Rental income must be charged for a garage purchased after the main residence

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.

The question raised

Whether the imputation of real estate income proceeds for the aforementioned parking space.

The DGT's ruling

In order for parking spaces to be assimilated to the habitual residence and not generate imputed income, they must be located in the same building or real estate complex and be acquired in the same transaction as the residence. In this case, by purchasing the parking space years after the residence, the exception is not met and the imputation of real estate income proceeds pursuant to Article 85 of the Personal Income Tax Law (LIRPF).

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