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A taxpayer asks which property should be considered their habitual home for IRPF purposes, as they spend time in two separate properties. The DGT responds that habitual residence is a factual issue based on continuous and effective residence.
Cuestión planteada Desea conocer cuál tiene que considerar su vivienda habitual de cara a la declaración del IRPF 2025: si tiene que distinguir los días que estuvieron ocupadas por ella y los que estuvieron vacías a su disposición.
La vivienda habitual requiere una residencia continuada, utilización efectiva y carácter permanente, sin que las ausencias temporales alteren esta condición. Determinar la residencia habitual es una cuestión de hecho que debe acreditarse con pruebas válidas, ya que el empadronamiento, el alta en el IAE o el domicilio fiscal no son elementos suficientes por sí solos para acreditarla.
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