Doctrine by topic · DGT Observatory

Assimilation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2025

Current position

For a parking space to be assimilated to the primary residence and allow for the reinvestment exemption, it must be located in the same building or real estate complex as the residence. Likewise, its acquisition must have taken place in the same transaction as that of the residence. The space must maintain the status of a primary residence at the time of the transfer or during the two preceding years.

The DGT's position on the assimilation of parking spaces to the primary residence has remained constant since 2020. The criterion requires the coexistence of location within the same complex and simultaneous acquisition. No variations are observed in the requirements demanded for this case.

Turning points

6 March 2020 V0548-20

Establishes that the space must be in the same building or real estate complex and its acquisition must take place in the same transaction as that of the residence.

Analysis based on 10 of 10 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

10

V0670-25 15 Apr 2025

Sale of a garage may be exempt from income tax if conditions for assimilation to habitual residence are met

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialvivienda habitualexencióntransmisión onerosaasimilación LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b

Affects CompanyExpat · Non-residentIndividual

V2544-23 22 Sept 2023

A garage in a separate building is not considered part of the primary residence for Personal Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas

vivienda habitualplazas de garajeasimilaciónadquisicióncomplejo inmobiliario RIRPF — RD 439/2007, Reglamento del IRPF art. 55.2.c

Affects CompanyExpat · Non-residentIndividual

V1889-20 11 Jun 2020

Sale of a parking space may be exempt from Income Tax if treated as a primary residence

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialvivienda habitualexenciónenajenaciónasimilación LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b

Affects CompanyExpat · Non-residentIndividual

V0548-20 6 Mar 2020

Reinvestment exemption for garage space gains may apply if treated as primary residence

SG de Impuestos sobre la Renta de las Personas Físicas

exención por reinversiónvivienda habitualganancia patrimonialplaza de garajetransmisión de bienes LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41

Affects CompanyExpat · Non-residentIndividual

V0264-18 7 Feb 2018

Minimum allowance for descendants may apply if economic dependency exists, even without cohabitation

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesdependencia económicadiscapacidadrentas anualesconvivencia LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V3403-16 18 Jul 2016

Minimum allowances for descendants and disability may apply to persons under legal guardianship

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidadtutelaasimilacióndiscapacidad LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V3373-16 18 Jul 2016

Minimum for descendants and disability deduction applicable if legal guardianship exists

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientestuteladiscapacidaddeducción en la cuota diferencialasimilación LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V3027-16 29 Jun 2016

Application of the personal allowance for descendants and disability relief in cases of legal guardianship

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientestuteladiscapacidadcuota diferencialdeducción LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V2556-16 10 Jun 2016

Minimum allowance for descendants and disability tax relief must be apportioned between eligible taxpayers

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientestuteladiscapacidadprorrateodeducción en la cuota LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V0914-14 1 Apr 2014

Descendant tax allowance cannot be applied without proof of kinship, guardianship, or foster care

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientespatria potestadtutelaacogimientoparentesco LIRPF — Ley 35/2006 del IRPF art. 58LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

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