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V0079-26 20 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

For reinvestment exemption, property must be habitual residence

The consultant asks whether their second home can be considered a habitual residence to qualify for the reinvestment exemption, despite not having lived there for three years, due to the need to accommodate a sick relative. The DGT states that the law requires the move to be necessary, not voluntary, and that the Administration determines whether the relative's condition necessitates the move.

The question raised

Whether, given the circumstances, dwelling 2 can be considered habitual despite not having been resided in for a continuous period of at least three years.

The DGT's ruling

For a dwelling to be considered habitual without meeting the three-year period, circumstances must occur that necessarily require a change of residence. The term 'necessarily' implies an indispensable obligation or necessity that leaves the taxpayer with no choice. The circumstance of taking in a sick relative is not specifically contemplated in the regulation, and its assessment as a necessary cause depends on the evidence provided and the decision of the management and inspection bodies.

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