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V1047-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Relocation must be necessity, not convenience, for reinvestment exemption

A public official asks whether their home in Zamora can be considered habitual for reinvestment exemption after a job move to Madrid, despite not having resided there for three years. The DGT states that a job transfer is a foreseeable circumstance, but the exemption only applies if the move is a necessary change, not a mere convenience.

The question raised

Question posed: Possibility of the dwelling in Zamora attaining the status of habitual despite not being occupied for at least three years, considering the concurrent circumstances, for the purposes of applying the reinvestment exemption.

The DGT's ruling

For a dwelling to be considered habitual without meeting the three-year period, circumstances must arise that necessarily require a change of residence. The term necessarily implies an obligation that is impossible to resist, distinguishing it from a voluntary or convenience-based option. In cases of job relocation, it must be assessed whether the geographical distance requires a change of residence or if the taxpayer retains the possibility of choice. The assessment of whether the change is necessary or for convenience is the responsibility of the management and inspection bodies following the submission of evidence.

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