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The taxpayer asks whether a garage acquired in a building adjacent to their primary residence can be considered part of the same. The DGT responds that it cannot, as for a garage to be assimilated with the residence, it must be acquired in the same transaction and within the same building or complex.
Question posed: The taxpayer requests to know whether said garage can be considered part of their primary residence for Personal Income Tax purposes.
For parking spaces to be assimilated with the residence, they must be located in the same building or real estate complex and their acquisition must occur in the same transaction as that of the residence. In this case, as the garage was acquired after the residence and in a different building, it is not considered part of the primary residence.
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