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The consultant asks when the three-year period begins for their property to be considered habitual residence if they moved in seven months after purchase. The DGT responds that the period starts from the date of acquisition since habitation began within 12 months.
Cuestión planteada Fecha a partir de la cual se inicia en su caso el cómputo del plazo de tres años para tener la consideración de vivienda habitual.
Si la vivienda se habita de manera efectiva y permanente dentro de los primeros doce meses desde su adquisición o fin de obras, el plazo de tres años para que sea habitual se computa desde la fecha de adquisición. Si la residencia efectiva comienza después de esos doce meses, el plazo de tres años contará desde la fecha de inicio de dicha residencia. El empadronamiento no es prueba suficiente por sí solo para acreditar la residencia habitual.
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