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V0288-24 5 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption applicable to two contiguous properties joined internally

A taxpayer inquired whether the primary residence reinvestment exemption could be applied when purchasing two properties that will be joined together. The Directorate General for Taxes (DGT) ruled that there is no impediment to treating two contiguous properties joined internally as a single primary residence, provided they are used as a habitual residence.

The question raised

Whether, for the purposes of applying the exemption for reinvestment in a habitual residence, the acquired dwellings would be considered habitual residences.

The DGT's ruling

There is no impediment to considering two contiguous dwellings joined internally as a habitual residence, even if they are not registered as a single unit, provided that they are habitually occupied. For the exemption, the new dwellings must be acquired within two years of the transfer and must be considered habitual residences, with residence in them for at least three continuous years. The proof of residence is a matter of fact that must be demonstrated by the taxpayer.

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