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V1262-24 31 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Two dwellings without internal connection cannot be considered a single habitual residence

A taxpayer inquired whether two flats located one above the other could be treated as a single habitual residence to avoid the imputation of rental income. The Directorate General for Taxes (DGT) ruled that, as they are not connected internally, income must be imputed for the property that is not the taxpayer's habitual residence.

The question raised

"Whether, with regard to the income tax return that I am obliged to file as a citizen within the established deadline, I may consider the two dwellings as a single habitual residence."

The DGT's ruling

For two contiguous dwellings to be considered a single habitual residence, they must be internally connected and permanently inhabited. In the absence of internal communication, the imputation of real estate income must be applied to the dwelling that does not hold the status of habitual residence. A single taxpayer cannot have more than one habitual residence, with such status being granted only to the domicile where they reside for the longest period of time.

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