Undeveloped land, whether urban or rural, does not generate any income, so it does not have to be included in the Income Tax Return . The law expressly excludes undeveloped land, but not swimming pools or sports facilities that do not meet the requirements mentioned for garages and storage rooms; that is, if they are not acquired together with the habitual residence, these elements are taxed.
What if I have joined two floors as a dwelling?
In response to the question phone number data base of whether the union of two flats can be declared as a habitual residence and, consequently, deduct the acquisition costs of both, the binding consultation with the General Directorate of Taxes V1730-05 offers us an answer.
"In accordance with the provisions of article 51.1 of the Tax Regulations, there is no problem with considering the union of two adjoining flats as a habitual residence for registration purposes, provided that the total surface area of the same constitutes the habitual residence of the taxpayer.
Therefore, provided that the conditions that this deduction generally requires are met, the deduction for investment in a habitual residence may be applied both for the amounts invested in the acquisition of the two flats and for the amounts invested in the works to join them."