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V0299-25 17 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

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.

The question raised

A. Consideration of both dwellings as a habitual residence for Personal Income Tax (IRPF) purposes.

The DGT's ruling

There is no impediment to considering two contiguous dwellings joined internally as a single habitual residence, even if they have different cadastral references, provided that they are inhabited permanently and throughout the year. In this case, both would constitute a single habitual residence excluded from the real estate income imputation regime. For the investment deduction, each dwelling must be considered independently and must comply with the requirements of the transitional regime.

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