If I stop living in it because I get married, do I lose the deduction?

I have a home with a mortgage for which I get a deduction for a habitual residence. In a few months, I am getting married and will live in my future wife’s apartment. My question is if I can continue to deduct taxes even if I stop living in that apartment.

In order to properly answer your question, it is necessary to clarify what is meant by habitual residence for tax purposes. For a home to be considered as a habitual residence for the purposes of the Tax Administration, it must meet two requirements.

The first of them is that it becomes your home, a requirement that meets as you tell us in your question, and the second is that you continue to live in that property for at least three years.

In any case, despite not having lived in it during this period of three years, it will be understood that the house had the character of habitual when the change of residence occurs, among other circumstances, for the celebration of marriage, as in your case.

In this case, the deduction may be applied until this circumstance occurs that requires the change of residence. Therefore, you can only benefit from the deduction that indicates us if you meet both requirements that we have previously stated, that is, that they have effectively and permanently inhabited the home within a period of one year (12 months) from the date of acquisition and that they have established their residence for a continuous period of three years.

There is Except that if the change of residence is motivated by the celebration of marriage and does not meet the requirement of having resided in it for at least three years, it may continue to be deducted until it is held.

So that, when changing your habitual residence, the deduction cannot be applied for acquisition of habitual residence.

* Beatriz Herrera del Campo, lawyer of Lean Lawyers.