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V0172-22 3 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Reinvestment exemption for primary residence may apply if relocation is necessary and involuntary

A married couple inquired whether their home could be considered a primary residence for the reinvestment exemption, despite not having lived there for three years, due to noise from a nightclub and health issues. The DGT indicated that the change of residence must be a necessity rather than a voluntary choice to waive the three-year requirement.

The question raised

Possibility of considering that the transferred dwelling has attained the status of habitual given the prevailing circumstances.

The DGT's ruling

For a dwelling to be considered habitual without meeting the three-year period, circumstances must arise that necessarily require a change of residence. The change must not be an option of convenience or the taxpayer's will, but something that is impossible to resist. The DGT cannot assess whether the noise and health problems in the specific case compel the change, a task that falls to the management and inspection bodies following the submission of evidence.

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