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A taxpayer inquired whether two properties that are physically joined but possess different cadastral and registry references can be treated as their primary residence. The Directorate General for Taxes (DGT) ruled that there is no impediment to this, provided that the individual habitually resides in both.
Cuestión planteada Se solicita saber si pueden tener las dos fincas la consideración de vivienda habitual de cara a la declaración en el Impuesto sobre la Renta de las Personas Físicas.
Es posible considerar como vivienda habitual dos viviendas contiguas unidas interiormente, incluso sin estar unidas registralmente, siempre que se resida en ellas de forma habitual. Al tener cada una su referencia catastral, se deben consignar ambas referencias al declarar la vivienda habitual. La acreditación de la residencia en ambas es una cuestión de hecho que debe probar el contribuyente.
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