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A taxpayer residing abroad who opts to tax in Spain under personal obligation asks whether the exemption for their habitual home remains. The DGT responds that the exemption requires effective and permanent residence in the property during the relevant tax year.
Cuestión planteada Teniendo en cuenta que una de las exenciones previstas en el artículo 4.9, de la Ley 19/1991 del Impuesto de Patrimonio es el de la vivienda habitual del contribuyente, se consulta si el consultante seguiría teniendo derecho a esta exención la edificación que ha constituido la vivienda habitual del consultante durante un plazo continuado de más de tres años antes del cambio de residencia.
La exención por vivienda habitual requiere que el contribuyente resida en ella en el ejercicio en que se pretende aplicar, lo que implica habitarla de forma efectiva y permanente. Aunque la vivienda haya sido la habitual durante más de tres años antes del cambio de residencia, al dejar de residir en ella se pierden los requisitos exigidos por la normativa. El hecho de optar por tributar por obligación personal es irrelevante para la pérdida de este derecho.
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