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A person over 65 inquires whether their property qualifies as their habitual residence to apply for the IRPF tax exemption, despite not having resided there for three years due to a lack of family support. The Directorate General for Taxes (DGT) rules that a lack of family support is not a circumstance that necessarily requires a change of residence.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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