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The consultant asks whether reinvestment exemption can be applied when selling a home in 2025 and purchasing another in 2026, after having ceased residing in the first home in 2020 due to a work-related move. The DGT responds that it is not possible because the property did not have the status of habitual residence at the time of sale or in the two years preceding it.
Question posed: Whether, due to the transfer of the property in Alcorcón in 2025 and the purchase of a new property in May 2026, the taxpayer may benefit from the exemption for reinvestment of the primary residence, given that they ceased effective residency therein in May 2020 for professional reasons, having been unemployed and accepting a job in Ávila. Whether said sold property can be considered a primary residence.
To apply the exemption, the transferred property must be the primary residence at the time of sale or have been so in the two years prior to the sale. In this case, as residency in the property ceased in May 2020 due to a job transfer, it is not considered a primary residence in 2025 nor in the two-year period preceding its transfer. Therefore, the exemption under Article 38.1 of the Personal Income Tax Law does not apply.
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