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V1254-23 11 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Breakups do not guarantee reinvestment exemptions without proof of necessity for change of residence

A taxpayer asks whether they can apply the reinvestment exemption after selling their share of a primary residence following a breakup. The DGT indicates that a breakup is not a circumstance that necessarily requires a change of residence to reduce the three-year residency requirement.

The question raised

Whether the reinvestment exemption is applicable.

The DGT's ruling

For a dwelling to be considered a primary residence before the completion of three years, a circumstance that necessarily requires a change of residence must occur. A romantic breakup is not specifically included in the regulation, nor is it considered in itself an analogous circumstance that mandates a change. If the change of residence is a voluntary decision and not an indispensable necessity, the dwelling shall not be considered a primary residence for the purposes of the exemption.

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