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Form 100. 2020 Personal Income Tax Return Declaration

9.1.1.2. Principal Residence item

A building that meets the following requirements is considered a habitual residence:

  1. It constitutes the taxpayer's residence for a continued period of at least three years.

    However, it will be understood that the home was considered habitual when, despite the said period not having elapsed, the death of the taxpayer occurs or other circumstances arise that necessarily require the change of address, such as celebration of marriage, marital separation. , job transfer, obtaining the first job, or change of job, or other justified analogues.

    For taxpayers with disabilities, it is also considered a circumstance that necessarily requires a change of residence, when the previous one is inadequate due to the disability.

    In these cases, the deduction for home acquisition will be applied until death occurs or circumstances arise that necessarily require the change of home.

  2. That it be inhabited effectively and permanently by the taxpayer himself, within a period of twelve months, counted from the date of acquisition or completion of the works.

    However, it will be understood that the home does not lose its habitual character when the following circumstances occur:

    • When the death of the taxpayer occurs.

    • When other circumstances occur that necessarily prevent the occupation of the home, such as celebration of marriage, marital separation, job transfer, obtaining the first job, or change of job, or other justified analogues.

    • For taxpayers with disabilities, it is also considered a circumstance that necessarily prevents the occupation of the home, when it is inadequate due to the disability.

    • When the taxpayer enjoys a habitual residence due to position or employment and the acquired home is not used, in which case the aforementioned period will begin to be counted from the date of cessation.

    In these cases, the deduction for the acquisition of housing will be made until the moment in which circumstances arise that necessarily prevent the occupation of the home, except when the taxpayer enjoys a habitual residence due to position or employment, in which case it may continue. making deductions for this concept as long as this situation continues and the home is not used.