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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.
Cuestión planteada "Si de cara a la declaración de la renta que como ciudadano estoy obligado a presentar dentro del plazo marcado para ello puedo considerar las dos viviendas como una sola vivienda habitual".
Para que dos viviendas contiguas se consideren una única vivienda habitual, deben estar unidas interiormente y habitadas de forma permanente. En caso de no existir comunicación interior, se debe realizar la imputación de rentas inmobiliarias respecto a la vivienda que no tenga la consideración de habitual. Un mismo contribuyente no puede tener más de una vivienda habitual, otorgándose dicho carácter solo al domicilio donde se resida por más tiempo.
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