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V0590-25 1 April 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · vivienda habitual

Nephew lacks right to habitual residence reduction without meeting age and cohabitation requirements

A non-resident nephew asks whether he can claim the reduction for habitual residence after receiving bare ownership of a property by inheritance. The DGT responds that he has no right to the reduction as he fails to meet the age and cohabitation requirements.

The question raised

Application of the reduction established in article 20.2.c) regarding the habitual residence.

The DGT's ruling

In order for a collateral relative over sixty-five years of age to be entitled to the reduction for the habitual residence, they must have cohabited with the deceased in the residence during the two years prior to the death. As the cohabitation requirement stated in the inquiry has not been met, the nephew cannot access the benefit. Extending the reduction by analogy is prohibited by the General Tax Law.

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