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V0082-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Marriage does not automatically exempt from three-year residency rule

The consultant asks whether their upcoming marriage allows them to consider a property as habitual residence before three years of residency. The DGT responds that marriage is a foreseeable circumstance, but only if it necessitates a change of domicile, not merely an option or convenience.

In 5 key points

How it affects those involved

Marriage alone does not entitle individuals to treat a property as habitual residence before the three-year residency period; a genuine change of domicile is required.

Lifecycle

2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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