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A taxpayer inquired whether the sale of a garage space, acquired alongside their primary residence, is exempt from Personal Income Tax (IRPF) due to being over 65 years of age. The Directorate General for Taxes (DGT) responded that it may be exempt if the garage space meets the requirements to be treated as part of the primary residence.
Cuestión planteada Si la enajenación de la plaza de aparcamiento mencionada tributa en IRPF como ganancia patrimonial, o está exenta de tributación en virtud del artículo 33.4.b) de la LIRPF, así como el cálculo de dicha ganancia.
La transmisión de una plaza de garaje genera una ganancia o pérdida patrimonial. No obstante, podrá aplicarse la exención por transmisión de vivienda habitual de mayores de 65 años si la plaza fue adquirida en el mismo acto que la vivienda, se encuentra en el mismo edificio y se asimila a la vivienda habitual. Para ello, debe mantener dicha consideración en el momento de la transmisión o en los dos años anteriores.
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