54. Separaciones matrimoniales y Agencia Tributaria.

The issue is the requirement of residence for three years when the living place is acquired at 100% in different periods of time.
If one of the spouses has 50% remaining in the separation, who had previously acquired his other 50% and reinvested to apply the exemption, the Tax Agency will establish two points in time and will not allow the exemption to be total, despite having Lived in it more than three years.
The Regional Administrative Tribunal of Valencia has questioned it and considers that in these cases the property has constituted the residence of the taxpayer for more than three years “first sharing full ownership and then acquiring the part that he shared, without at any time ceasing to Constitute his habitual residence or his full ownership.”
The Tax Agency appealed the judicial decision as being seriously harmful and erroneous; The Central Economic-Administrative Court (TEAC) has dismissed it.

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