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V1388-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Primary residence is the property where one lives for the longest period during the tax year

The consultant asks whether their primary residence changes if they spend more than half the year in another location due to a job transfer. The DGT responds that, in the case of dual residences, the primary residence is the one where one lives for the longest time in each tax year.

The question raised

Whether the first residence mentioned has lost its status as habitual.

The DGT's ruling

The habitual residence requires continuous, effective, and permanent residence, without temporary absences altering this character. In cases of duplicate addresses, the habitual residence shall be that where one resides for the longest period throughout each tax period. The taxpayer must prove residence through valid means of evidence, given that census registration or tax domicile are not sufficient on their own.

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