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V1384-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Two adjacent properties joined internally may be considered a single habitual residence

Property owners enquired whether two adjacent properties with different cadastral references could be treated as their habitual residence and how to declare this. The DGT ruled that this is possible provided they are inhabited on a regular basis and that both cadastral references must be recorded.

The question raised

The applicant seeks to know whether both properties can constitute a single habitual residence for the purposes of the Personal Income Tax return and how this should be reported in the corresponding form. It is also requested to know whether there is any possible deduction in favor of their heirs in the Inheritance and Gift Tax.

The DGT's ruling

There is no impediment to considering two contiguous dwellings joined internally as a habitual residence, even if they are not registered as a single unit, provided that they are inhabited on a habitual basis. As each has its own cadastral reference, both must be reported in the tax return. The proof of residence is a matter of fact that must be established by the taxpayer.

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