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V0881-25 23 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption not applicable if property sold before 3-year residency period

The consultant asks whether their property is considered habitual for reinvestment exemption if sold before three years of residence to be closer to work. The DGT responds that it is not habitual as the move does not fall under exceptional circumstances allowing a shorter period.

The question raised

Whether, in the event of proceeding with the sale of their owned dwelling before completing the period of 3 years of continuous residence therein, it is considered a primary residence for the purposes of the exemption for reinvestment in a primary residence.

The DGT's ruling

For the reinvestment exemption, the dwelling must be a primary residence, which requires continuous residence for at least three years. Although exceptions exist that allow the dwelling to be considered a primary residence without meeting said period (such as job transfer or marriage), the reason of proximity to work alleged is not included in Article 41 bis.1 of the RIRPF. Therefore, if the sale occurs before the three years without the occurrence of said circumstances, the dwelling is not considered a primary residence and the exemption does not apply.

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