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V1379-26 4 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Reinvestment exemption requires a compelling need for property change

A taxpayer asks whether their home can be considered habitual for the reinvestment exemption after living there less than three years due to divorce and inadequate space for shared custody. The DGT states that to exempt the three-year period, the circumstance must necessarily require a change of residence and be proven.

The question raised

Question posed: To determine whether, despite not having reached three years of residence in the aforementioned dwelling, it may be considered habitual for the purposes of the reinvestment exemption under Article 38 of the Personal Income Tax Law (LIRPF).

The DGT's ruling

For a dwelling to be considered habitual without fulfilling three years of residence, a circumstance that necessarily requires a change of domicile must occur. Said cause must be supervening, meaning it arises after the effective occupation of the dwelling. If space or location limitations were already known upon moving, the change is considered a voluntary or convenience-based option rather than an imperative necessity. It is the responsibility of the Administration to assess, through evidence, whether the circumstance justifies the change.

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