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V0515-26 5 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

A newly acquired property is not considered habitual if not inhabited effectively and permanently for twelve months

The DGT clarifies the conditions under which a property is deemed habitual for IRPF purposes. It states that if a property is not inhabited effectively within twelve months of acquisition, it does not have habitual status.

The question raised

Requirements for a dwelling to be considered habitual for Personal Income Tax purposes.

The DGT's ruling

The habitual residence is the building that constitutes the taxpayer's residence for a continuous period of at least three years. To this end, it must be effectively and permanently inhabited by the taxpayer themselves within twelve months from the date of acquisition or completion of the works. If the dwelling is newly acquired and is not resided in, it is not considered habitual.

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