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V1644-26 18 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · vivienda habitual

Villa habitual for two adjacent properties under reinvestment exemption

The taxpayer owns two adjacent properties joined internally with different cadastral references and wishes to transfer one. The DGT confirms that both can be considered habitual residence if occupied regularly, and both cadastral references must be declared.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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