Skip to content
V0934-26 ·27 April 2026 ·consulta-vinculante Medium impact
Tax

Retirement does not exempt from three-year residency rule

A retired military member asks whether moving to a inherited property allows treating it as habitual residence without fulfilling the three-year residency period. The DGT states that retirement does not exempt from the residency period.

In 6 key points

How it affects those involved

Retired personnel must meet the three-year residency requirement to consider a property as habitual residence, even if inherited.

Lifecycle

2026-04-27PublishedPublished 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