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V0579-25 1 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption not applicable if habitual residence ceased more than two years ago

A taxpayer asks whether the reinvestment exemption can be applied after selling their former habitual residence to buy a new one. The DGT responds that it is not possible because the sold property ceased to be their habitual residence more than two years ago.

The question raised

Possibility of applying the exemption for reinvestment in a primary residence.

The DGT's ruling

To apply the exemption, the transferred property must have been the primary residence at the time of sale or on any day during the two years preceding the transfer. In this case, the property ceased to be the primary residence more than two years ago, and therefore does not meet the requirement of Article 41 bis of the RIRPF. The regulations do not provide for exceptions to this temporal condition.

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