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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

Whether your owned residence has reached the status of habitual residence for the purposes of applying the exemption for reinvestment under Article 38 of the Personal Income Tax Law.

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