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V0512-26 5 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

No guaranteed habitual residence without elevator or space if sold before three years

A taxpayer asks whether selling their home before three years of residence can be considered habitual residence due to a child's birth and lack of elevator. The DGT responds that these circumstances do not automatically exempt from the three-year residence period.

The question raised

To determine whether, in the event of selling the dwelling before residing in it for a period of three years, it may be considered a primary residence given the circumstances.

The DGT's ruling

For a dwelling to be considered a primary residence without meeting the three-year period, circumstances necessitating a change of domicile must occur. Lack of space due to an increase in family members or building limitations, such as the absence of an elevator, are not considered analogous circumstances that compel a change. If the change of residence is a voluntary decision for convenience, the status of primary residence is not attained.

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