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The inquirer asks for the definition of a main residence to qualify for loan conditions. The DGT clarifies that it must be the taxpayer's effective and permanent residence, meeting a three-year requirement or involving situations of necessary change.
Cuestión planteada Qué se considera vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas
La vivienda habitual es aquella en la que el contribuyente reside durante un plazo continuado de tres años, salvo que concurran circunstancias que exijan el cambio de vivienda como traslado laboral o matrimonio. Se requiere una utilización efectiva y permanente, y en caso de duplicidad de domicilios, será la vivienda donde se resida por más tiempo en cada período impositivo. El empadronamiento o el domicilio fiscal no son pruebas suficientes por sí solos para acreditar la residencia habitual.
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