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A married couple over the age of 65 enquired whether they could apply for the Personal Income Tax (IRPF) exemption when selling one of two contiguous properties that constitute their main residence. The Directorate General for Taxes (DGT) ruled that contiguous properties with different cadastral references may be considered a main residence, provided that effective residence is proven and the requirements regarding age or dependency are met.
Cuestión planteada 1. Si resulta de aplicación la exención el artículo 33.4.b) de la LIRPF en caso de enajenar una de las dos viviendas (vivienda A), independizando ambas y manteniendo su residencia en la vivienda B.
No existe impedimento para considerar como vivienda habitual dos viviendas contiguas unidas interiormente, aunque no estén unidas registralmente, siempre que se resida en ellas de forma habitual. Para aplicar la exención del artículo 33.4.b) de la LIRPF, debe acreditarse la residencia efectiva y cumplir los requisitos de edad o situación de dependencia. En caso de viviendas con referencias catastrales distintas, se deberán consignar ambas referencias al declarar la vivienda habitual. La calificación urbanística o registral no impide que una edificación sea considerada vivienda habitual si está acondicionada para ello y se cumplen los requisitos de titularidad y residencia.
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