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V0283-18 7 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

The exemption for reinvestment cannot be applied if the dwelling has not been held as a habitual residence for three years

The inquirer asks whether the sold dwelling can be considered habitual to apply the reinvestment exemption. The DGT responds that it cannot, because the three-year residency period since its acquisition has not been met.

The question raised

Possibility of considering the transferred dwelling as habitual, allowing for the application of the exemption for reinvestment in a habitual dwelling.

The DGT's ruling

For a dwelling to be considered habitual, it must have been the taxpayer's residence effectively and for a minimum period of three continuous years since its acquisition. The period of stay prior to acquisition cannot be counted. If this period is not met, the exemption for reinvestment in a habitual dwelling cannot be applied.

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