Having two adjacent and internally connected homes can count as a single habitual home for the Treasury, even if they have cadastral references different. And, as clarified by the General Directorate of Taxes (DGT), which depends on the Ministry of Finance, there is no impediment to considering the two properties as a single habitual residence. Now, you have to keep some things in mind.
The matter was clarified in the binding consultation V5345-26, of July 28, 2026 (which can be consulted at this link). In it, a taxpayer explained that he lived with his family in two adjacent homes, joined internally, but with different cadastral references, and asked if both could be considered his habitual residence for personal income tax purposes.
The Treasury allows two homes to be declared as a single habitual residence
The DGT explains that Law 35/2006, on the Personal Income Tax (LIRPF), does not prevent two adjacent and internally connected homes from being considered a single habitual residence, although each one retains its cadastral reference.
This has tax consequences, since article 85 of this law establishes that certain properties that do not constitute the habitual residence are subject to the imputation of real estate income. That is, their owners may have to declare them, even if they are not rented or generate income.
However, in this case, the Treasury considers that there is only one habitual residence made up of the two properties, so neither of them will be subject to said imputation. Now, although they are considered a single residence, the DGT clarifies that when submitting the Income Tax return, the two cadastral references must be included.
The requirement demanded by the Treasury to consider two homes as one
What the Treasury also makes clear is that, for the two homes to count as a single habitual residence, both must be used as a habitual residence, and it must be able to be demonstrated. To prove this circumstance, the Treasury indicates that the means of proof admitted by law may be used, in accordance with article 106.1 of the General Tax Law.
This means that it is not enough for the homes to be internally united, but it will also be necessary to justify that both are part of the habitual residence.
Finally, the DGT recalls that it is up to the verification and inspection bodies of the Tax Agency to evaluate this evidence and determine whether the requirements are met to consider both properties as a single habitual residence.