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V1618-25 15 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for habitual residence cannot be claimed without full ownership for three years

The consultant asks whether they can claim the reinvestment exemption or the age/dependency exemption when selling a property acquired with recent full ownership. The DGT responds that neither exemption applies.

The question raised

To determine whether, given their particular circumstances, they may benefit from any exemption in the event of its transfer. In particular, whether the exemption for reinvestment in a primary residence or, failing that, the exemption under Article 33.4.b) of the LIRPF may be applied.

The DGT's ruling

To apply the exemptions for the primary residence, the taxpayer must have held full ownership of the building for a minimum period of three continuous years. The calculation of this period cannot include the time prior to the acquisition of full ownership. In this case, as full ownership was consolidated in June 2023, the three-year residency requirement required by the regulations is not met.

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