Skip to content
Back to index
V0088-23 23 January 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

The reinvestment exemption requires that the transferred property be the primary residence at the time of sale or have been so in the two preceding years

A taxpayer asks whether the property she rented out following her husband's job relocation still qualifies as a primary residence for the purpose of applying the reinvestment exemption. The DGT responds that it does not, because she ceased residing in it in 2016.

The question raised

Whether, in the event of proceeding with the sale of her property in the year 2023, it is considered a primary residence for the purposes of applying the reinvestment exemption for primary residences.

The DGT's ruling

To apply the exemption, the transferred property must be the primary residence at the time of sale or have been so in the two preceding years. Job relocation or divorce allows a property to be classified as a primary residence if the three years of continuous residence have not been completed, but this does not apply if the person has not resided in it for a longer period. In this case, as she has not resided in the property since 2016, it does not meet the primary residence requirement for the transfer in 2023.

Book your free first meeting