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V1229-26 22 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinversion exemption not applicable if property not habitual residence at time of sale or in two prior years

The consultant asks whether a property not occupied since 2014 can be considered habitual residence to qualify for the reinvestment exemption. The DGT responds that it cannot, as the property must have been the habitual residence at the time of transfer or have been so in the two years prior.

The question raised

Question posed: Whether such property can be considered habitual for the purposes of the reinvestment exemption.

The DGT's ruling

To apply the reinvestment exemption, both the transferred and the acquired property must be habitual residences. The transferred property is considered habitual if it constitutes the residence for at least three years or if, without meeting that period, a justified change of domicile occurs (such as a job transfer). However, the regulations establish that the transferred property is habitual if it was so at any time during the two years prior to the date of transfer. In this case, having ceased to reside in it in 2014, it does not meet the requirement of habituality.

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