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V1696-20 29 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Two adjacent properties joined together may be treated as a single primary residence for Personal Income Tax purposes

A taxpayer inquired whether two adjacent properties connected internally could be considered a single primary residence. The Directorate General for Taxes (DGT) ruled that this is possible provided they are used as a habitual residence, although both cadastral references must be declared.

The question raised

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 and are not joined in the land registry, provided that they are inhabited on a habitual basis. In the Personal Income Tax return, both cadastral references must be reported. If they are inhabited permanently, both would constitute a single habitual residence excluded from the imputed real estate income regime.

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