Skip to content
Back to index
V1954-20 16 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Three-year period for habitual residence begins upon occupation if it occurs more than twelve months after acquisition

The applicant asks whether structural works lasting more than twelve months prevent a property from being classified as a habitual residence. The DGT rules that the three-year period to achieve this status shall commence from the date occupation begins following the completion of the works.

The question raised

Possibility of extending the twelve-month period to begin occupying the dwelling, and thereby to begin counting the three-year period to achieve primary residence status; which will allow, in the future, to benefit from the exemption for reinvestment in a primary residence.

The DGT's ruling

For a dwelling to be considered a primary residence, it must be effectively and permanently inhabited for at least three years. If occupation begins after the first twelve months following acquisition, the three-year period shall be calculated from the date such occupation commences. This allows for the attainment of primary residence status once works are completed and residence has begun.

Book your free first meeting