Doctrine by topic · DGT Observatory

Garage Space: 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 18 rulings · 2014–2026

Current position

For a garage space to be assimilated with the primary residence and allow for exemptions due to transfer or reinvestment, it must be acquired in the same act as the residence, even if formalized in different documents. Likewise, it must be located in the same building or real estate complex and have private use. If the space is acquired independently or subsequent to the residence, it is not considered part of the primary residence, and the imputation of real estate income applies.

The DGT's position remains constant regarding the requirement of simultaneous acquisition for the assimilation of the garage space with the residence. Recent rulings reinforce that the subsequent purchase of the space breaks the assimilation requirement, forcing the imputation of real estate income. No changes in criterion are observed, but rather a consolidation of the requirements of simultaneity and location.

Turning points

  1. V2922-19

    Establishes that the space is assimilated with the residence if it is acquired in the same act, is in the same building, and such consideration is maintained upon transfer.

  2. V0478-22

    Specifies that the joint transfer of up to two spaces with the residence allows for the 10% rate, regardless of whether they are documented in separate deeds.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V1283-26 25 May 2026

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

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasvivienda habitualvalor catastralplaza de garajerentas del capital LIRPF — Ley 35/2006 del IRPF art. 85.1LIRPF — Ley 35/2006 del IRPF art. 85.2
Affects CompanyExpat · Non-residentIndividual
V0429-26 27 Feb 2026

A garage cannot be considered a habitual residence for tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualplaza de garajeasimilación a viviendaadquisición independienteexenciones LIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima terceraLIRPF — Ley 35/2006 del IRPF art. 7.t
Affects CompanyExpat · Non-residentIndividual
V2252-25 25 Nov 2025

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

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasvivienda habitualvalor catastralplaza de garajeasimilación de vivienda LIRPF — Ley 35/2006 del IRPF art. 85LIRPF — Ley 35/2006 del IRPF art. 11.3
Affects CompanyExpat · Non-residentIndividual

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