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The inquirer asks whether two properties with different cadastral references but physically joined can be considered their primary residence. The DGT responds that there is no impediment to this, provided that both are habitually occupied.
Cuestión planteada Se solicita saber si pueden tener las dos fincas la consideración de vivienda habitual de cara a la declaración en el Impuesto sobre la Renta de las Personas Físicas.
No existe impedimento para considerar como vivienda habitual dos viviendas contiguas unidas entre sí 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 en la declaración. La acreditación de la residencia es una cuestión de hecho que debe probar el contribuyente.
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