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V0423-25 20 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Lack of registration does not bar reinvestment exemption if residence is proven

The consultant asks whether the reinvestment exemption can be applied when selling habitual residence without being registered there. The DGT responds that registration is not decisive, as residence is a factual issue that must be proven by evidence.

The question raised

Possibility of applying the reinvestment exemption despite not being registered on the municipal roll at the dwelling intended for transfer.

The DGT's ruling

The fact of not being registered on the municipal roll at the domicile does not in itself deprive one of the right to the reinvestment exemption. The classification of habitual residence depends on the building constituting the residence for a continuous period of at least three years. The taxpayer must sufficiently prove their habitual residence by any means of evidence admitted in Law before the Administration.

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