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V0590-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Nephew lacks right to habitual residence reduction without meeting age and cohabitation requirements

A non-resident nephew asks whether he can claim the reduction for habitual residence after receiving bare ownership of a property by inheritance. The DGT responds that he has no right to the reduction as he fails to meet the age and cohabitation requirements.

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2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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