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V0260-26 9 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Birth-related lack of housing space does not necessitate address change

A taxpayer asks whether selling their home before three years of residence can qualify for reinvestment tax exemption, arguing the house is too small for their new family situation. The DGT responds that lack of space is not a circumstance that necessarily requires a change of address.

The question raised

Question posed: To determine whether, if this property is sold before residing in it for a period of three years, it may be considered habitual given the circumstances.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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