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V1116-26 19 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Work relocation may preserve home property exemption if move is necessary

A taxpayer asks whether a work move to Germany for organisational reasons allows them to retain the exemption for reinvestment in habitual residence without meeting the three-year residency requirement. The DGT states that a work relocation may exempt the three-year residency period if the move to a new address is necessary.

The question raised

Question posed: Whether, as a consequence of the transfer to Germany, by ceasing to reside in the dwelling acquired in June 2023, the requirements for applying the exemption for reinvestment in a habitual dwelling are considered to have been breached.

The DGT's ruling

For a dwelling to be considered habitual without fulfilling the three-year requirement, circumstances that necessarily demand a change of residence must occur, such as a job transfer. The application of the rule requires determining whether the change is an option or if it remains beyond the taxpayer's control. The assessment of whether a change of employment is an unforeseen and necessary circumstance is a matter of fact that falls under the jurisdiction of the Tax Administration. The taxpayer must sufficiently justify the necessity of the change before the management and inspection bodies.

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