5.7. Habitual residence

Identification of the taxpayer's habitual residence

For this fiscal year 2019, the "Address and additional data of the home that constitutes the habitual residence" section disappears from Renta Web. The identification of the habitual residence at the time of filing the declaration is a piece of information that the taxpayer had to ratify or modify prior to the start of the declaration.

However, if the taxpayer has been the owner or usufructuary of the property that constitutes his habitual residence during all or part of the 2019 financial year, he must additionally complete section C of the declaration: "List of real estate and income derived from real estate at the disposal of its owners, leased or transferred to third parties, or used for economic activities" and indicate this use.

Consequently, if the taxpayer is neither the owner nor the usufructuary of the property that constitutes his habitual residence (he lives on rent, children who live with their parents...) he will not have to complete this section C of the declaration.