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V1210-26 22 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of habitual home depends on proving need for address change

A taxpayer asks whether selling a 2025-purchased home can exempt capital gains due to health and dependency of spouse. The DGT states that for a home to be considered habitual without meeting the three-year rule, it must be proven that the move is a mandatory necessity, not a voluntary choice.

The question raised

Question posed - Whether a dwelling acquired in 2025 can be considered a primary residence for Personal Income Tax purposes, despite the three-year period not having elapsed, due to the occurrence of exceptional health and dependency circumstances.

The DGT's ruling

For a dwelling to be considered a primary residence without meeting the three-year requirement, a circumstance must exist that necessitates a change of residence, implying that the relocation is not voluntary but mandatory. The assessment of whether the health and dependency situation constitutes such an indispensable necessity falls under the competence of the Tax Administration following the evidence provided by the interested party. If the necessity of the change is proven and the degree of dependency (severe or great dependency) is met, the exemption from capital gains would apply.

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