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V1111-21 27 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Registration at a different address does not alone prevent exemption for reinvestment in main residence

The inquirer asks whether having temporarily changed their census registration and tax residence to another property prevents them from applying the exemption for reinvestment in their main residence. The DGT rules that registration at a different location does not, in itself, deprive one of the right to the exemption, provided that effective residence can be proven.

The question raised

Whether the fact of being registered on the municipal roll for a period of time at a domicile other than that where the habitual residence is located prevents the application of the exemption for reinvestment provided for in Article 38 of the Personal Income Tax Law.

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