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Form 100. Personal Income Tax Return Declaration 2017

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, the dwelling will be deemed to have had a habitual residence status when, despite the aforementioned period not having elapsed, the taxpayer dies or other circumstances occur that necessarily require a change of address, such as a marriage, marital separation, job transfer, obtaining the first job, or change of employment, or other similar justified circumstances.

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

    In these cases, the deduction for the purchase of a home will be applied until the moment in which death occurs or the circumstances that necessarily require a change of residence occur.

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

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

    • When the taxpayer dies.

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

    • For taxpayers with disabilities, it is also considered a circumstance that necessarily prevents them from occupying the home, when it is unsuitable due to the disability.

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

    In these cases, the deduction for the acquisition of housing will be applied until the 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 he may continue to apply deductions for this concept as long as this situation is maintained and the home is not used.