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V0525-18 26 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption for primary residence requires proof of necessity for change of address

A query was raised regarding whether the sale of a property, following a divorce where the home was awarded to one spouse, would allow for the application of the reinvestment exemption. The DGT indicates that separation is a circumstance that may necessitate a change of residence, but the necessity of such a move must be proven.

The question raised

Possibility of applying the exemption for reinvestment in the habitual residence.

The DGT's ruling

Marital separation is a circumstance that may necessarily require a change of residence so that the dwelling is considered habitual without complying with the three-year period. However, the occurrence of this circumstance does not in itself constitute an exception; rather, the taxpayer must prove that the situation compels them to change their residence. The assessment of whether the change is necessary is a question of fact falling under the jurisdiction of the management and inspection bodies.

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