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The taxpayer asks whether her only dwelling remains her primary residence after having resided in a nursing home since 2007. The DGT responds that it does not hold that status for Personal Income Tax purposes nor for the reduction in Inheritance Tax.
Question posed: Whether said dwelling currently, in 2016, holds the status of primary residence for both Personal Income Tax and Inheritance and Gift Tax purposes.
For Personal Income Tax, a primary residence requires residence for a continuous period of at least three years, except in exceptional circumstances. As the taxpayer has resided in a nursing home for more than two years, the property is not considered a primary residence. For Inheritance Tax, the concept of primary residence is determined according to Personal Income Tax regulations; therefore, the reduction based on this concept would also not apply.
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