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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 aplica, habitándola de forma efectiva y permanente. El hecho de optar por tributar por obligación personal en España no permite mantener la exención si se ha dejado de habitar la vivienda. La pérdida del derecho se produce por dejar de habitarla efectivamente, independientemente de si la residencia se traslada al extranjero o se mantiene en España.
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