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V1419-23 25 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Matrimonial separation may allow reinvestment exemption if it necessitates a change of residence

The taxpayer is inquiring whether selling her primary residence before completing three years of residency, due to a divorce, allows for the reinvestment exemption. The DGT indicates that separation is a recognised circumstance, but the exemption will depend on whether the situation necessarily requires a change of residence.

The question raised

Whether, despite not having resided in the transferred dwelling for the 3 years required by the regulation, it may be considered habitual for the purposes of applying the exemption for reinvestment of the capital gain generated.

The DGT's ruling

For a dwelling to be considered habitual without fulfilling the three-year residency requirement, the circumstance (such as separation) must necessarily necessitate a change of residence. The occurrence of an enumerated circumstance is not, in itself, decisive if the taxpayer retains the option to choose their residence. It is the responsibility of the Tax Administration to assess whether, in the specific case, the change of residence is an indispensable necessity and not a voluntary option.

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