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V0493-26 3 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption in habitual home requires indispensable domicile change

A taxpayer asks whether they can apply the exemption for reinvestment in habitual residence after selling their home before three years of residency, due to divorce and difficulty balancing work and school. The DGT states that to exempt the three-year residency period, circumstances must necessitate a change of domicile, not merely an option or convenience.

The question raised

Whether the applicant may avail themselves of the exemption for reinvestment of the habitual dwelling, despite the fact that the three years required under the regulations of Law 35/2006 on Personal Income Tax (IRPF) have not elapsed to consider the dwelling intended for transfer as habitual.

The DGT's ruling

For a dwelling to be considered habitual without having completed three years of residence, circumstances must concur that necessarily require a change of domicile. The term 'necessarily' implies an indispensable obligation or necessity that excludes the will or convenience of the taxpayer. The DGT does not assess whether the circumstances of the case are necessary, as this is a matter of fact that must be determined by the management and inspection bodies following the submission of evidence.

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