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The taxpayer asks whether they can register on the municipal roll at their owned property without losing the tax deduction for investment in their main residence, as they currently live in accommodation provided by their employer. The Directorate General for Taxes (DGT) rules that an owned property does not lose its status as a main residence if the taxpayer occupies another residence due to their position or employment and the owned property is not being used.
Question posed: Whether there is any tax impediment regarding the deduction in the event that the inquirer registers in the municipal register at the address of their owned housing, while continuing to occupy the habitual residence (Pavilion) assigned to them in Córdoba due to their professional duties.
Owned housing does not lose its status as a habitual residence if the taxpayer enjoys another residence by reason of office or employment and the acquired housing is not used. Registration in the municipal register is not sufficient proof to determine habitual residence, as this is a matter of fact requiring effective and permanent residence. In the event of duplicate domiciles, the habitual residence shall be that where one resides for the longest period during the tax period.
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