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V1191-26 22 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption not applicable if property not habitual residence in two years prior to sale

A taxpayer asks whether a property where they resided until 2010 remains their habitual residence to qualify for the reinvestment exemption after sale. The DGT responds that it is not, as it was not their habitual residence at the time of transfer or in the two years preceding it.

The question raised

Question raised - To determine whether this dwelling is considered a primary residence for the purposes of applying the exemption for reinvestment to the capital gain generated by the sale.

The DGT's ruling

To apply the exemption for reinvestment, the dwelling must be the primary residence at the time of the transfer or have been so on any day during the two preceding years. In this case, the dwelling lost that status as more than two years have elapsed since the taxpayer ceased to reside in it. For it to become a primary residence again, the taxpayer would need to reside in it for three continuous years, except in exceptional circumstances involving a change of residence.

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