7.3.5.1. Main residence

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

Prior to filing the declaration, the taxpayer had to confirm or, where appropriate, modify the habitual address he or she has at the time of filing 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 this 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.

You must indicate the number of days that the dwelling was considered habitual. If it has had other uses during the year, you must mark them and complete the additional information requested.