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V1178-22 26 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption requires the property to be a primary residence, typically requiring three years of residency or special circumstances

A taxpayer inquired whether they could apply for the reinvestment exemption when selling their home in Barcelona to purchase one in Madrid due to a business management relocation. The DGT ruled that, since the taxpayer had not resided in the property for three years, it is not considered a primary residence unless circumstances necessitating the change of domicile can be proven.

The question raised

Whether the exemption for reinvestment is applicable.

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