MEDIUM
FISCAL

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

V0590-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0590-25
Published
1 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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

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