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V1326-18 22 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Two contiguous dwellings may be considered a single habitual residence for Personal Income Tax purposes if they are inhabited permanently

The taxpayer asks whether two contiguous dwellings with different cadastral references can be considered their habitual residence. The DGT responds that this is possible if they are habitually resided in, and both cadastral references must be declared.

The question raised

Issue raised A. Consideration of both dwellings as a habitual residence for Personal Income Tax purposes.

The DGT's ruling

It is possible to consider two contiguous dwellings joined internally as a habitual residence, even if they have different cadastral references, provided that they are habitually resided in. In the Personal Income Tax return, both cadastral references must be recorded. For the deduction for investment in a habitual residence, each dwelling must independently satisfy the requirements of the transitional regime.

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