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A taxpayer over the age of 65 inquired whether the primary residence exemption could be applied when selling a property composed of two joined apartments with different cadastral references. The Directorate General for Taxes (DGT) ruled that there is no impediment to considering both properties as the primary residence if they are inhabited, provided that both cadastral references are declared.
Cuestión planteada Si podría resultar de aplicación la exención del art. 33.4 b) de la LIRPF sobre su vivienda teniendo en consideración que está formada por dos apartamentos distintos..
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. Al tener cada una su referencia catastral, se deben consignar ambas al cumplimentar los datos de la vivienda habitual. Si se cumplen los requisitos de vivienda habitual y la condición de ser mayor de 65 años o persona dependiente, resultaría de aplicación la exención del art. 33.4.b) de la LIRPF.
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