Skip to content
Back to index
V1032-23 26 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption in habitual residence requires mandatory move

A disabled taxpayer asked whether they could claim the habitual residence reinvestment exemption after moving for health and work stress reasons. The DGT states that to exempt the three-year residency period, the move must be a necessity, not a voluntary choice.

The question raised

Whether the exemption for reinvestment in a primary residence may be applied to the 2022 Personal Income Tax return (IRPF-2022) based on either of the following two causes:

Book your free first meeting