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V1533-18 5 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

To qualify for reinvestment exemption, the property must be the main residence for three years from acquisition

A taxpayer inquired whether their property, acquired through inheritance one year ago but inhabited for twenty, qualifies as a main residence for the reinvestment exemption. The DGT ruled that the three-year period is calculated from the date of acquisition and that a reduced floor area does not constitute a necessity to shorten this period.

The question raised

Possibility of considering the dwelling to be transferred as a primary residence as of today, allowing for the exemption due to reinvestment in a primary residence, based on the time it has constituted the primary residence or based on the circumstance of surface area, or whether it is necessary to reside in it for three consecutive years from its acquisition.

The DGT's ruling

The primary residence requires effective residence for at least three continuous years from its acquisition, excluding any time prior to said acquisition. The circumstances allowing for an exception to this period must necessarily require a change of domicile; the surface area of the dwelling is not a contemplated cause. A change of residence to seek a larger dwelling is considered a voluntary act and not a legal necessity.

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