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MEDIUM
FISCAL

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

V0478-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0478-25
Published
25 Mar 2025

Summary

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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