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V0683-22 30 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Status of primary residence is a matter of fact to be proven by the taxpayer

A taxpayer requested that a property be recognised as their primary residence since 2019 to apply the reinvestment exemption. The DGT indicates that determining residency is a matter of fact and that the taxpayer must provide evidence to the Administration.

The question raised

It is requested that said dwelling be recognized as their primary residence since January 1, 2019, as demonstrated by the means of evidence attached to their inquiry (water bills, etc.), in order to benefit from the exemption for reinvestment in a primary residence since January 1, 2022.

The DGT's ruling

A primary residence requires continuous residence for at least three years, except in exceptional circumstances. The determination of the place of residence is a question of fact and not of law, therefore the DGT cannot assess it. The taxpayer must prove their habitual residence through means of evidence admitted in Law before the management and inspection bodies. For garage spaces to be assimilated to the dwelling, they must be located in the same building and have been acquired in the same transaction.

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