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V1526-18 5 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Main residence requires three years of continuous residency or exceptional circumstances

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.

The question raised

What is considered a habitual residence for the purposes of Personal Income Tax

The DGT's ruling

The habitual residence is that in which the taxpayer resides for a continuous period of three years, unless circumstances requiring a change of residence occur, such as a job transfer or marriage. Effective and permanent use is required, and in the event of multiple domiciles, it shall be the residence where the individual resides for the longest period in each tax period. Registration in the municipal register or the tax domicile are not sufficient proof on their own to certify habitual residence.

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