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V2077-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · vivienda habitual

Birth of a child or need for home office does not guarantee habitual residence status before three years

A taxpayer asks whether the birth of a child and the need for space to work from home allow their residence to be considered habitual before three years of residence. The DGT responds that these circumstances are not included in the regulations and do not necessarily require a change of domicile.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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