Residence is the building in which the taxpayer resides for a continuous period of three years. Also qualifies as such although three years have elapsed, if the taxpayer’s death occurs or a change of address due to a job transfer, job change, marriage, separation, disability of the taxpayer or his spouse and relatives up to third degree, provided that the concurrence of these circumstances is duly justified.
For the purpose of defending the home for which the deduction is the habitual residence can be provided as evidence several documents relating to his destination, such as the declaration from the community of owners, the license center work, the certificate of residence, etc.
The change of residence within the three years mentioned that behaves otherwise obey the loss of entitlement to deductions.In the event that part of the property is rented to a third party, the amounts paid during the year by the acquisition of property may be deducted only to the extent that represents the part of the dwelling used as residence.
Ceded by the rent will be assessed if it has been a period of three years required by law to consolidate the common character and if not, will have to return the amounts deducted in error.
Residence is also considered for the purposes of deduction of parking spaces in conjunction with housing acquired with a maximum of two annexes and gardens, parks, swimming pools subject to jointly acquire housing.
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