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MEDIUM
FISCAL

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

V1388-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1388-25
Published
21 Jul 2025

Summary

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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