Principal Residence item

For the purposes of the deduction, the main residence is understood to be the building that meets the following requirements:

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

   Nevertheless, even before these three years elapse, it is understood to be a main residence when the taxpayer dies, or when other circumstances arise that require a change of address, such as:

   • marriage

   • divorce

   • job relocation

   • obtaining a first job or change of employment or other similar justified reasons

   • The fact that the previous home is unsuitable as a result of the disability of the taxpayer himself or herself or of his or her spouse or a relative, in direct or collateral line, by blood or by affinity, up to and including the third degree, who lives with him or her, shall also be understood as a circumstance that necessarily requires a change of home.

2. The taxpayer effectively and permanently lives there within no longer than twelve months following its acquisition or the termination of the works.

   However, it will be understood that the home acquired does not lose its character of habitual residence when the circumstances mentioned above occur and when the taxpayer enjoys a habitual residence by reason of a position or employment and the home acquired is not used. In this case, the twelve-month period shall start to run from the date of termination of the relevant post or employment.