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V1388-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Primary residence is the property where one lives for the longest period during the tax year

The consultant asks whether their primary residence changes if they spend more than half the year in another location due to a job transfer. The DGT responds that, in the case of dual residences, the primary residence is the one where one lives for the longest time in each tax year.

In 6 key points

Lifecycle

2025-07-21PublishedPublished 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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