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V1872-18 26 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Primary residence is defined as the home occupied for the majority of the year

A taxpayer inquired whether their property in Andalusia would lose its status as a primary residence if they were required to rent another home in a different autonomous community for work purposes during the school year. The Directorate General for Taxes (DGT) ruled that a primary residence is the one occupied for the longest period during the tax year.

The question raised

Cuestión planteada Si por ello la vivienda adquirida pierde el carácter de vivienda habitual.

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