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A professional inquires about the status of their habitual residence when renting a property near their workplace for occasional stays. The DGT states that habitual residence is determined by factual circumstances and must be substantiated, meaning it cannot provide a definitive answer to the specific query.
Cuestión planteada Desde el punto de vista del IRPF, ¿cuál sería su vivienda habitual?
La vivienda habitual es aquella en la que el contribuyente resida durante un plazo continuado de tres años, salvo circunstancias que exijan el cambio como el traslado laboral. No obstante, la concreción de cuál es la vivienda habitual es una cuestión de hecho que deberá acreditarse por cualquier medio de prueba admitido en derecho.
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