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The consultant asks whether using their habitual residence for short-term tourist rental would cause it to lose that status. The DGT responds that allocating the property to vacation rental excludes its status as habitual residence.
Cuestión planteada Saber si esta vivienda perdería la consideración de habitual en caso de que decida alquilar la misma por un periodo corto de tiempo (un mes) a través del alquiler turístico.
La vivienda habitual requiere una residencia continuada que supone una utilización efectiva y con carácter permanente por el contribuyente. El hecho de destinar la vivienda al alquiler vacacional excluye la consideración de habitual desde la fecha en que se produce dicho arrendamiento. Esto se debe al incumplimiento de los requisitos de residencia continuada y carácter permanente.
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