Post by account_disabled on Mar 7, 2024 12:58:09 GMT 8
In previous publications we have analyzed various aspects of the exemption regulated in article 38, section 1, of Law 35/2006 on Personal Income Tax , which exempts capital gains obtained from the transfer of the habitual residence from taxation. of the taxpayer, provided that the amount obtained is reinvested in the acquisition of another habitual residence, under certain requirements. We analyze the case presented before the Central Economic-Administrative Court regarding a taxpayer who transfers his habitual residence before the expiration of the period of 3 years from its acquisition .
But he continues to live in the house for a few more months as a precarious person. habitual residence transmission Index What is considered habitual residence? TEAC Asia Mobile Number List criteria What is considered habitual residence? The concept of habitual residence is developed by article 41 bis of the tax regulations , which establishes, among others, the following temporary limitations: The taxpayer's habitual residence is considered to be the building that constitutes his residence for a continuous period of at least three years (section 1 of article 41 bis). However, it will be understood that the home was considered habitual when, despite the 3 years not having elapsed, the death of the taxpayer or other circumstances occur that necessarily require a change of address, such as the celebration of marriage, separation.
Marriage, job transfer, obtaining the first job, change of job or other justified analogues. It is understood that the taxpayer is transferring his or her habitual residence when said building constitutes his or her habitual residence at that time or would have had such consideration until any day of the two years prior to the date of transfer (section 3 of article 41 bis). Regarding the first period, a case has been raised before the Central Economic-Administrative Court in which a taxpayer transfers his home prior to the expiration of the period of 3 years from its acquisition .
However, this taxpayer continues to live in the home for a few more months as a precarious resident. Taking into account that, if such months were computed, the period of 3 years would be reached , the controversy arises between the Administration and the taxpayer, the discussion reaching the TEAC, which resolves it through the Resolution of 07/24/ 2023 (RG 6133/2022) . TEAC criteria In the resolution, the TEAC shares the criteria of the AEAT and concludes that the tax benefits linked to the taxpayer's habitual residence are linked to the ownership of full ownership of the home .
But he continues to live in the house for a few more months as a precarious person. habitual residence transmission Index What is considered habitual residence? TEAC Asia Mobile Number List criteria What is considered habitual residence? The concept of habitual residence is developed by article 41 bis of the tax regulations , which establishes, among others, the following temporary limitations: The taxpayer's habitual residence is considered to be the building that constitutes his residence for a continuous period of at least three years (section 1 of article 41 bis). However, it will be understood that the home was considered habitual when, despite the 3 years not having elapsed, the death of the taxpayer or other circumstances occur that necessarily require a change of address, such as the celebration of marriage, separation.
Marriage, job transfer, obtaining the first job, change of job or other justified analogues. It is understood that the taxpayer is transferring his or her habitual residence when said building constitutes his or her habitual residence at that time or would have had such consideration until any day of the two years prior to the date of transfer (section 3 of article 41 bis). Regarding the first period, a case has been raised before the Central Economic-Administrative Court in which a taxpayer transfers his home prior to the expiration of the period of 3 years from its acquisition .
However, this taxpayer continues to live in the home for a few more months as a precarious resident. Taking into account that, if such months were computed, the period of 3 years would be reached , the controversy arises between the Administration and the taxpayer, the discussion reaching the TEAC, which resolves it through the Resolution of 07/24/ 2023 (RG 6133/2022) . TEAC criteria In the resolution, the TEAC shares the criteria of the AEAT and concludes that the tax benefits linked to the taxpayer's habitual residence are linked to the ownership of full ownership of the home .