How to Identify Private Parking Area and What Can It Offer for the Construction of a First House? The Municipality has issued an enabling certificate for your construction, which includes a private parking area constituted by the ramp leading up to the basement level plus the part of the basement dedicated to car parking. This enabling certificate is unique for the entire construction consisting of two residential floors above ground plus a basement used partly as a car storage box. The costs related to building the house and the car storage box are incurred simultaneously, in accordance with the enabling certificate issued by the Municipality.

The tax arrangement that the taxpayer intends to follow, based on the separate calculation of private parking expenses, is therefore correct and necessary. The deduction, which relates to the first home, is equal to 50% of the realization costs of the box, up to a limit of 96,000 euros, distributed over ten annual installments. The deduction is only recognized under the following conditions: there must be (or be established) a link of pertinence. In the box and the house, clearly resulting from the title and building documents, from the deeds and from the cadastral results (the box will be classified in category C/6), and the expenses for the realization of the box must be specifically quantified, preferably through an appropriate statement of the company that isolates the cost of construction. Although deduction may seem like an immediate advantage, it is important to note that not all houses are registered in the

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Don't forget to provide additional evidence, such as the official statement from the company that worked on the related works for the garage construction. Finally, remember that the deduction will depend on many factors, including your financial goals and your economic possibilities. It is important to carefully consider your specific conditions before making any decision. In conclusion, building a new garage can be an attractive fiscal incentive, but it is important to adhere to certain conditions and thoroughly document yourself to ensure you benefit from it.