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A property owner asks whether their home can be considered habitual from the filing of a eviction claim. The DGT responds that housing is only considered habitual when effective residency periods after tenant eviction have been met.
Cuestión planteada Solicita conocer si dicho inmueble puede tener la consideración de vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas desde la fecha de interposición de la demanda. En caso negativo, desde qué fecha podría considerarse vivienda habitual.
Para la exención por reinversión, la vivienda habitual debe ser la residencia durante un plazo continuado de al menos tres años. La edificación debe ser habitada de manera efectiva y permanente por el contribuyente en un plazo de doce meses desde su adquisición o terminación de obras. En este caso, la condición de vivienda habitual se alcanzará cuando se cumplan los plazos legales tras el lanzamiento del inquilino ocurrido el 19 de diciembre de 2025.
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