Doctrine by topic · DGT Observatory

Cadastral Reference: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 25 rulings · 2014–2025

Current position

It is possible to consider two contiguous dwellings joined internally as a habitual residence, even if they do not have a single registry entry or possess different cadastral references. In the Personal Income Tax (IRPF) return, both cadastral references must be reported. If the requirements for a habitual residence are met, the exemption for transfers by persons over 65 applies both to the transfer of the whole and independently.

The DGT's position has remained constant since 2014, confirming that the existence of different cadastral references does not prevent two contiguous dwellings from being considered a single habitual residence. The doctrine has evolved only in its precision regarding the application of the exemption for transfers by persons over 65 in this scenario.

Turning points

  1. V1714-25

    Specifies that the exemption under article 33.4.b) of the LIRPF for persons over 65 applies to the transfer of the dwellings either as a whole or independently.

Analysis based on 25 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1714-25 23 Sept 2025

Possibility of applying 65+ age exemption to two adjacent linked properties

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexenciónganancia patrimonialtransmisión de inmueblesreferencia catastral LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b
Affects CompanyExpat · Non-residentIndividual
V0315-16 27 Jan 2016

Eligibility for the special housing rental regime without horizontal division of properties

SG de Impuestos sobre las Personas Jurídicas
régimen especial de arrendamiento de viviendadivisión horizontalreferencia catastralcontabilización separadaactividad económica principal LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 48.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 48.2.c
Affects CompanyExpat · Non-residentIndividual

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