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V2170-24 9 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Property in Spain ceases to be habitual if residence requirement is not met

A EU official resident in Luxembourg asks whether their property in Spain retains its status as habitual residence for tax benefits. The DGT states that although the individual maintains fiscal residence in Spain due to their status as an EU official, the property loses its status as habitual residence if it is no longer their effective place of residence.

The question raised

Cuestión planteada Si puede considerar que la vivienda de su propiedad en España sigue siendo su vivienda habitual a efectos de aplicar beneficios fiscales en el Impuesto sobre la Renta de las Personas Físicas en el supuesto de que procediera a la venta de dicha vivienda.

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