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V0478-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Three-year period for habitual residence starts from purchase date if occupied in first 12 months

The consultant asks when the three-year period begins for their property to be considered habitual residence, having purchased in January but registered in November. The DGT replies that if the property is inhabited effectively and permanently within the first 12 months after purchase, the three-year period starts from the date of acquisition.

In 6 key points

Lifecycle

2025-03-25PublishedPublished 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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