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A taxpayer inquired whether two properties that are physically joined but have different cadastral references can be treated as a single habitual residence. The Directorate General for Taxes (DGT) ruled that this is possible provided that they are used as a habitual residence.
Cuestión planteada Consideración de ambas viviendas como vivienda habitual a efectos del IRPF, y el Impuesto sobre Transmisiones Patrimoniales.
Para el IRPF, no hay impedimento en considerar como vivienda habitual dos viviendas contiguas unidas interiormente, aunque tengan referencias catastrales distintas, siempre que se resida en ellas de forma habitual. En ese caso, se deben consignar ambas referencias catastrales en la declaración y el inmueble quedaría excluido del régimen de imputación de rentas inmobiliarias. La acreditación de la residencia habitual es una cuestión de hecho que debe probar el contribuyente.
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