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V0921-26 27 April 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Exemption for reinvestment not applicable if sold property was not habitual at time of sale or in two prior years

A taxpayer asks whether reinvestment exemption can be applied when selling a home where they resided until 2015 and purchasing a new one in 2025. The DGT responds that it is not possible because the sold property did not meet the requirement of being the habitual residence at the time of sale or in the two years prior.

The question raised

Question posed: Whether the exemption for reinvestment in a primary residence is applicable.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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