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A query was raised regarding whether the 95% reduction for the acquisition of a main residence in inheritance cases can also apply to the value of a garage space. The DGT has ruled that this is possible if the garage is indisputably linked to the residence.
Question posed: Whether, for the purposes of Article 20.2.c) of Law 29/1987, it would be possible to apply the 95% reduction to the value of the residence together with that of the garage space.
It is possible to extend the concept of habitual residence to linked elements, such as a garage, if they constitute a single registered property or if they are configured as an inseparable annex in legal transactions. This link must be indubitable due to their location within the same property, their acquisition in the same act, or their purpose of being leased jointly with the residence.
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