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V0262-26 9 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Exemption for reinvestment possible despite different registration

The consultant asks whether reinvestment exemption can be claimed after selling their primary residence, having changed their registration for employment reasons over 17 months. The DGT responds that living in a different address does not automatically disqualify someone from the exemption if habitual residence is proven.

The question raised

Question raised: Possibility of applying the exemption for reinvestment in the habitual residence for the purposes of Personal Income Tax.

The DGT's ruling

For the exemption, the dwelling must be the residence for a continuous period of at least three years, except in justified circumstances such as a job transfer. Registration in a different domicile does not prevent the right to the exemption if the place of habitual residence is sufficiently proven through means of evidence admitted in Law. The determination of residence is a question of fact that must be assessed by the Administration.

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