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V1384-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Two adjacent properties joined internally may be considered a single habitual residence

Property owners enquired whether two adjacent properties with different cadastral references could be treated as their habitual residence and how to declare this. The DGT ruled that this is possible provided they are inhabited on a regular basis and that both cadastral references must be recorded.

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2022-06-14PublishedPublished 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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