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V0299-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Adjacent properties joined together may be considered a single habitual residence for IRPF

The consultant asks whether two adjacent and internally connected properties can be considered a habitual residence for IRPF. The DGT responds that this is possible if residence is habitual in both properties, and both cadastral references must be recorded.

In 6 key points

How it affects those involved

Taxpayers may combine two adjacent properties into one habitual residence if they reside there habitually, requiring registration of both cadastral references.

Lifecycle

2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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