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A taxpayer asks whether selling a property in which they resided for only one year entitles them to the reinvestment exemption. The DGT responds that it is not applicable because the property does not meet the requirement of being a habitual residence or having been so in the two years prior to the sale.
Question posed: To determine whether this is considered a primary residence for the purposes of the reinvestment exemption under Article 38 of the Personal Income Tax Law (LIRPF).
For the reinvestment exemption, the transferred property must be the primary residence or have been so on any day during the two years prior to the transfer. A primary residence requires continuous residence for at least three years, unless circumstances requiring a change of domicile occur, such as a job relocation. In this case, as residence in the property ceased in 2023 and neither the three-year period nor the requirements for habitual residence in the two-year period prior to the sale were met, the exemption is not applicable.
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