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V1624-25 15 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Requirements for classifying habitual residence and calculation of three-year period

The taxpayer asks whether their property purchased in July 2021 qualifies as habitual residence to claim the reinvestment exemption. The tax authority responds that if the property is occupied within the first twelve months after purchase, the three-year period for habitual residence begins from the date of acquisition.

The question raised

Cuestión planteada Si su vivienda en propiedad ha alcanzado la consideración de habitual a efectos de aplicar la exención por reinversión del artículo 38 de la LIRPF.

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