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V1570-17 19 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Marriage allows a property to be classified as a primary residence for reinvestment tax relief

A query was raised regarding whether an individual who has resided in their home for less than three years can classify it as a primary residence to apply for reinvestment tax relief due to their upcoming marriage. The Directorate General for Taxes (DGT) ruled that marriage is a circumstance that allows a property to attain this status.

The question raised

Possibility for A to consider that the dwelling being transferred has reached the status of a primary residence given the concurrent circumstances. And, thus, to be able to avail themselves of the exemption for reinvestment in a primary residence.

The DGT's ruling

The celebration of marriage is one of the circumstances that allow for the understanding that a dwelling has the character of a primary residence, even if it has not been resided in for a continuous period of three years. Upon reaching this status, the taxpayer may avail themselves of the exemption for reinvestment in a primary residence. The remaining circumstances mentioned in the inquiry would not, in themselves, lead to such a status.

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