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The taxpayer asks whether a property acquired in 2005 can be considered a main residence if they began living in it more than three years later. The DGT rules that this is possible provided the residency periods and the requirements of the transitional regime under Law 16/2012 are met.
Cuestión planteada A. Si la vivienda ha llegado a alcanzar la consideración de vivienda habitual, aun comenzar a residir en ella por un período superior a tres años con posterioridad a los primeros doce meses desde su adquisición.
La vivienda constituye residencia habitual si se habita de forma efectiva y permanente durante al menos tres años, tras haber sido habitada en los doce meses siguientes a su adquisición. Si la residencia habitual comienza tras los primeros doce meses, el derecho a la deducción nace cuando empieza la residencia habitual, consolidándose tras tres años de permanencia. Para aplicar el régimen transitorio tras 2013, es necesario haber practicado la deducción por las cantidades satisfechas en un periodo anterior al 1 de enero de 2013, salvo excepciones legales.
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