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The consultant asks when the three-year period begins for their property to be considered habitual residence, having purchased in January but registered in November. The DGT replies that if the property is inhabited effectively and permanently within the first 12 months after purchase, the three-year period starts from the date of acquisition.
Question posed: The date from which, in your case, the calculation of the three-year period for the consideration of a primary residence begins.
For a dwelling to be considered a primary residence, it must be effectively and permanently inhabited for at least three continuous years. If effective residence begins within twelve months following acquisition, the three-year period is calculated from the date of acquisition. Registration in the municipal register alone is not sufficient evidence to prove residence or primary residence.
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