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V0092-20 17 January 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption unavailable if property ceased to be main residence more than two years prior to sale

A taxpayer inquired whether they could apply for the reinvestment exemption after selling a property that ceased to be their main residence due to a court-ordered divorce settlement. The Directorate General of Taxes (DGT) ruled that this is not possible because the transfer took place more than two years after the property lost its status as a primary residence.

The question raised

Si puede aplicar la exención por reinversión en vivienda habitual.

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