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Form 100. Personal Income Tax Declaration 2019

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

For these purposes, garage spaces, with a maximum of two, storage rooms and annexes acquired jointly with the home are considered habitual residence.

For this 2019 financial year, 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, during all or part of fiscal year 2019 the owner or usufructuary of the property that constitutes his or her habitual residence, he or 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 on rent, children who live with their parents...) he will not have to complete this section of the declaration.