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Taxpayers over the age of 65 have sought clarification on when the three-year period for a property to be classified as a primary residence commences. The Directorate-General for Taxes (DGT) has ruled that this period begins when the residence is established effectively and permanently, regardless of when tax residency status is acquired.
Cuestión planteada Con la finalidad de poderse acoger a la exención de la ganancia patrimonial generada en la transmisión de la vivienda habitual por ser mayor de 65 años, fecha de inicio del cómputo de tres años para que la vivienda alcance la consideración de habitual.
La vivienda habitual requiere una residencia continuada, efectiva y permanente, sin que las ausencias temporales alteren este carácter. El cómputo de los tres años de residencia comienza en la fecha en que el contribuyente se instala con tal carácter en la vivienda. Este inicio del cómputo es independiente de la fecha en la que se adquiere la condición de residente fiscal. El empadronamiento o el traslado del domicilio fiscal no son pruebas suficientes por sí solas para acreditar la residencia.
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