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V0529-25 28 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption not applicable if property not habitual in two years prior

The consultant asks whether the reinvestment exemption can be applied to the sale of a property that was their residence until 2009. The DGT responds that it is not possible because the property does not meet the requirement of being a habitual residence at the time of sale or in the two years preceding it.

The question raised

To determine whether the reinvestment exemption is applicable in the event of obtaining a capital gain from the sale of a property that was the taxpayer's habitual residence.

The DGT's ruling

To apply the reinvestment exemption, the transferred property must be the habitual residence at the time of sale or have been so during the two preceding years. Habitual residence requires continuous residence for at least three years, except in exceptional circumstances requiring a change of domicile. In this case, as residence in the property ceased in 2009, the requirement of habitual residence necessary for the exemption is not met.

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