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A taxpayer inquired about the procedures and documentation required to have two physically connected properties treated as a single habitual residence. The Directorate General for Taxes (DGT) ruled that the verification and assessment of evidence fall under the jurisdiction of the Tax Agency, applying the principle of free assessment of evidence.
Cuestión planteada Gestión que debe realizar y documentación que debe aportar ante la Agencia Tributaria para que ambas viviendas se consideren como una sola vivienda habitual.
La Dirección General de Tributos no puede realizar una valoración técnica para comprobar si se cumplen los requisitos de vivienda habitual. Dicha comprobación debe acreditarse por cualquier medio de prueba admisible en Derecho, cuya valoración corresponde a los servicios de Gestión e Inspección de la Agencia Estatal de Administración Tributaria. En el IRPF, la vivienda habitual es aquella en la que se reside durante un plazo continuado de tres años, salvo circunstancias excepcionales.
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