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A taxpayer inquired whether two adjacent properties with different cadastral references could be treated as a single habitual residence. The Directorate General for Taxes (DGT) ruled that this is possible if both are inhabited on a regular basis, provided that both cadastral references are declared.
Cuestión planteada Consideración de ambas viviendas como vivienda habitual a efectos del IRPF. Y, en caso afirmativo, cómo indicar dicha condición en la autoliquidación por el IRPF.
No hay impedimento para considerar como vivienda habitual dos viviendas contiguas unidas interiormente, aunque tengan referencias catastrales distintas, siempre que se resida en ellas de forma habitual. En este caso, solo habría una vivienda habitual a efectos del IRPF, quedando excluida del régimen de imputación de rentas inmobiliarias. Al cumplimentar la declaración, se deben consignar las dos referencias catastrales. La acreditación de la residencia habitual es una cuestión de hecho que debe probar el contribuyente.
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