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A taxpayer asks whether two contiguous dwellings with independent access points and meters count as one or two dwellings for Personal Income Tax purposes if they share a cadastral reference. The DGT responds that they may be considered two independent dwellings.
Question posed: Whether, for Personal Income Tax purposes, they are considered one or two dwellings.
There is no impediment to considering each of the two contiguous dwellings as a dwelling, even if they are registered together and have a single cadastral reference. If one of them is vacant, the imputed real estate income shall be applied to the portion of the cadastral value assignable to said dwelling. If both are rented, the net income from real estate capital of each shall be integrated.
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