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V1257-26 25 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 was not habitual residence in two years prior

Taxpayers inquire whether reinvestment exemption applies after selling a property they ceased residing in two years prior due to a job transfer. The DGT responds that it is not possible because the property was not a habitual residence at the time of sale or in the two years before.

The question raised

Question posed: Possibility of applying the exemption for reinvestment in primary residence under Article 38 of the Personal Income Tax Law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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