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V1299-25 11 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

No sufficient space at birth prevents qualifying as habitual residence before three years

The consultant asks whether selling their home before three years of residence, due to the birth of a child making the house too small, allows reinvestment exemption. The DGT responds that lack of space does not necessarily require a change of domicile.

The question raised

To determine whether, in the event of selling the dwelling before residing in it for a period of three years, it may be considered habitual given the circumstances.

The DGT's ruling

For a dwelling to be considered habitual before the three-year period, circumstances necessitating a change of domicile must occur. A lack of space to accommodate the family is not included in the regulations nor can it be considered an analogous circumstance. If the change of residence is a voluntary decision for convenience, the requirement of habituality for the exemption is not met.

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