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V0407-19 27 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Reinvestment exemption for main residence requires full ownership

A person holding the usufruct of part of a property, along with their children who hold the bare ownership, inquired whether they could apply for the reinvestment exemption. The Directorate General for Taxes (DGT) ruled that the exemption requires full ownership, even if held jointly.

The question raised

Si podrían aplicar la exención por reinversión en vivienda habitual.

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