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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.
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.
Para la exención por reinversión o por mayores de 65 años, la vivienda debe ser habitual o haberlo sido en cualquier día de los dos años anteriores a la transmisión. La condición de vivienda habitual requiere residencia continuada de al menos tres años, salvo circunstancias excepcionales. Si el contribuyente traslada su residencia a otro país, la vivienda deja de ser habitual y no se cumple el requisito de haberla tenido como tal en los dos años previos si la mudanza es antigua.
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