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V0082-22 19 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption cannot be applied if the sold property was not the primary residence in the previous two years

The taxpayer asks whether they can apply the reinvestment exemption after selling a property that was part of their family home following a divorce. The DGT rules that this is not possible because the property had not been their primary residence in the two years prior to the sale.

The question raised

Whether the exemption for reinvestment is applicable to the capital gain that may be obtained from the transfer of the residence.

The DGT's ruling

To apply the exemption for reinvestment, the transferred property must be the taxpayer's habitual residence at the time of sale or have been so on any day during the two preceding years. In this case, as the use of the property was awarded to the former spouse in 2012, the requirement of habitual residence required by Article 41 bis.3 of the RIRPF is not met.

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