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The taxpayer inquired whether two different properties could both be classified as a primary residence for the purpose of claiming tax relief. The Directorate General for Taxes (DGT) ruled that only one primary residence can exist at any given time, which is defined as the property where the individual resides for the longest period.
Question raised: Possibility of both being considered a habitual residence for the purposes of applying the deduction for investment in a habitual residence.
A taxpayer cannot have more than one habitual residence at any given time. In cases of duplicate addresses, the habitual residence shall be that in which the individual resides for the longest period during each tax period. Residence is a matter of fact that must be proven, and registration in the municipal register or the tax domicile are not sufficient evidence on their own.
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