Skip to content
V0683-22 ·30 March 2022 ·consulta-vinculante Medium impact
Tax

Status of primary residence is a matter of fact to be proven by the taxpayer

A taxpayer requested that a property be recognised as their primary residence since 2019 to apply the reinvestment exemption. The DGT indicates that determining residency is a matter of fact and that the taxpayer must provide evidence to the Administration.

In 6 key points

Lifecycle

2022-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact