7,3,7,4. Primary residence in 2019

For these purposes, parking spaces, with a maximum of two, storage rooms and annexes acquired jointly with the same are considered habitual residences.

For this 2019 fiscal year, the identification of the habitual residence at the time of filing the declaration is a piece of information that the taxpayer had to confirm 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/her habitual residence for all or part of the 2019 fiscal year he/she must select this use and complete the additional information requested.

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