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V3174-21 22 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Two contiguous properties joined internally may be considered a single habitual residence

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.

The question raised

Consideration of both dwellings as a habitual residence for Personal Income Tax (IRPF) and Real Estate Transfer Tax purposes.

The DGT's ruling

For Personal Income Tax (IRPF), there is no impediment to considering two contiguous dwellings joined internally as a habitual residence, even if they have different cadastral references, provided that they are inhabited on a habitual basis. In such a case, both cadastral references must be recorded in the tax return, and the property would be excluded from the regime for the imputation of real estate income. The proof of habitual residence is a matter of fact that must be established by the taxpayer.

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