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V2318-17 14 September 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · vivienda habitual

The accreditation of the habitual residence is a matter of fact that must be proven before the Autonomous Community

A query is made regarding the means of proof to accredit habitual residence. The DGT indicates that the concept of habitual residence is governed by the IRPF Regulations and that the proof of permanence is a matter of fact.

The question raised

Question raised: Means of proof of habitual residence.

The DGT's ruling

The habitual residence is the building that constitutes the taxpayer's residence for a continuous period of at least three years, except in the event of death or justified circumstances of change of domicile. In order to be habitual, it must be effectively and permanently inhabited by the taxpayer themselves within a period of twelve months from its acquisition. The accreditation of permanence is a matter of fact and the burden of proof lies with the party alleging it before the Management Office of the Autonomous Community.

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