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The consultant asks whether a property previously rented and occupied for more than three years after the tenancy ended qualifies as a habitual residence for the reinvestment exemption. The DGT responds that, having resided in it for more than three years since taking up residence, it is considered a habitual residence.
Question posed: Whether the transferred dwelling has attained the status of habitual for the purposes of the reinvestment exemption under Article 38 of the Personal Income Tax Law (LIRPF).
For a dwelling to be considered habitual, it must be effectively and permanently inhabited by the taxpayer for a continuous period of at least three years. If the effective residence begins after the first twelve months from the date of acquisition, the three-year period is calculated from the date such residence commences. In this case, as the taxpayer has resided in the dwelling for more than three years since they began occupying it, it is characterized as a habitual dwelling.
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