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V1002-25 ·12 June 2025 ·consulta-vinculante Low impact
Tax

Home ownership requires three years of continuous residence for tax exemptions

A EU official asks which property counts as their habitual residence for tax purposes after moving to Brussels. The DGT responds that habitual residence requires at least three years of continuous residence, and for Wealth Tax, the same criteria as Personal Income Tax apply.

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2025-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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