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V0082-26 20 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Marriage does not automatically exempt from three-year residency rule

The consultant asks whether their upcoming marriage allows them to consider a property as habitual residence before three years of residency. The DGT responds that marriage is a foreseeable circumstance, but only if it necessitates a change of domicile, not merely an option or convenience.

The question raised

Whether said circumstance exempts from fulfilling the aforementioned period for the dwelling to attain the status of habitual.

The DGT's ruling

For a dwelling to be considered habitual without fulfilling the three-year requirement, the circumstance (such as marriage) must necessarily necessitate a change of domicile, beyond the will of the taxpayer. Marriage in itself is not sufficient; it must occur alongside facts that make the change of residence indispensable. The assessment of whether the circumstance is truly necessary is the responsibility of the Tax Administration following the submission of evidence.

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