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Form 100. 2019 Personal Income Tax return

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

The parking spaces, with a maximum of two, are considered as a main residence, and the storage rooms and annexes acquired jointly with it.

For 2019, the identification of the usual address at the time of filing the tax return is a data that the taxpayer had to ratify or modify before the start of the tax return.

However, if the taxpayer has been the owner or usufructuary of the property that constitutes his/her main residence during the 2019 financial year, he/she must select this use and complete the additional information requested.

Consequently, if the taxpayer is not the owner or usufructuary of the property that constitutes his/her main residence (he/she lives for rent, children living with their parents, etc.), he/she must not fill in this section of the tax return.