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V0549-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption may apply if the sold property was the former spouse's main residence after divorce

The taxpayer asks whether they can apply the main residence reinvestment exemption after selling a property they had not lived in, nor had lived in for the previous two years, following a divorce. The DGT rules that, in accordance with Supreme Court case law, a property is considered a main residence if the spouse who remained in it continues to use it as such.

The question raised

Whether, in their case, the reinvestment exemption for the habitual residence may be applied despite not residing in it at the time of the sale nor during the two preceding years.

The DGT's ruling

In cases of separation, divorce, or annulment that cause the cessation of residence of one of the spouses, the habitual residence requirement is deemed met if the dwelling constitutes the habitual residence for the spouse who remained in it at the time of the transfer or during the two preceding years. Therefore, if the dwelling remains the habitual residence for the former spouse, the transferor who abandoned it may also apply the reinvestment exemption.

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