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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.
Cuestión planteada A. Consideración de ambas viviendas como vivienda habitual a efectos del IRPF.
Es posible considerar como vivienda habitual dos viviendas contiguas unidas interiormente, aunque no estén unidas registralmente y tengan referencias catastrales distintas, siempre que se habite en ellas de forma permanente y durante todo el año. En este caso, ambas formarían una única vivienda habitual excluida del régimen de imputación de rentas inmobiliarias. Para la deducción por inversión, se debe considerar de forma independiente cada vivienda y cumplir los requisitos del régimen transitorio.
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