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V1146-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Exemption for reinvestment not applicable if property was not habitual residence at time of sale or in two prior years

A taxpayer asks whether reinvestment exemption applies to selling a property that was used for residence in 2014 and is now rented. The DGT responds that it is not possible because the property was not the habitual residence at the time of sale or in the two years before.

The question raised

Cuestión planteada Si resulta de aplicación la exención por reinversión en vivienda habitual.

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