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A taxpayer inquired whether two contiguous properties, internally connected but with different cadastral references, could be considered a single habitual residence. The Directorate-General for Taxes (DGT) ruled that if both are used as a permanent residence, they would be treated as a single habitual residence for Personal Income Tax (IRPF) purposes.
Cuestión planteada Consideración de ambas viviendas como vivienda habitual a efectos del IRPF.
No existe impedimento para considerar como vivienda habitual dos viviendas contiguas unidas interiormente, aunque tengan referencias catastrales distintas. Al habitarlas de forma permanente, a efectos del IRPF solo habría una vivienda habitual, la cual queda excluida del régimen de imputación de rentas inmobiliarias. En la declaración se deberán consignar ambas referencias catastrales. La acreditación de la residencia habitual es una cuestión de hecho que debe probar el contribuyente.
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