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V1388-19 12 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Lack of space does not justify treating a property as a main residence before three years

The taxpayer asks whether the need for a larger home due to their spouse's pregnancy allows for a capital gains tax exemption via reinvestment. The DGT rules that a lack of space is not a circumstance that necessarily requires a change of residence.

The question raised

Posibilidad de considerar que la vivienda que transmitirá ha alcanzado la consideración de habitual dadas las circunstancias que concurren. Y, así, poder acogerse a la exención por reinversión en vivienda habitual.

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