7.3.5.1. Main residence

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

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

However, if the taxpayer has been, during all or part of this year the owner or usufructuary of the property that constitutes his habitual residence, he 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.

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