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A taxpayer inquired whether two contiguous flats joined internally could be treated as two separate habitual residences to avoid the imputation of imputed income. The Directorate General for Taxes (DGT) ruled that if they are permanently inhabited and physically connected, they constitute only one habitual residence.
Cuestión planteada Consideración fiscal de vivienda habitual para ambas viviendas, a efectos de su exclusión del régimen de imputación de rentas inmobiliarias.
Para que una edificación sea vivienda habitual debe estar acondicionada como tal y cumplir requisitos de titularidad, residencia efectiva y permanencia. Si dos viviendas son contiguas y están unidas interiormente y se habitan permanentemente todo el año, a efectos fiscales solo habría una vivienda habitual. Esta única vivienda quedaría excluida del régimen de imputación de rentas inmobiliarias según el artículo 85 de la Ley del IRPF.
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