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V1641-25 15 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Requirements for exemption due to reinvestment in habitual residence and proof of residency

The consultant asks how to justify that a property is their habitual residence to claim the reinvestment exemption. The DGT explains that the property must be continuously inhabited for at least three years or meet exceptional circumstances, and that residency is a factual issue proven by any valid evidence.

The question raised

Method of justifying that it has acquired the status of habitual residence for the purposes of the reinvestment exemption under Article 38 of the Personal Income Tax Law.

The DGT's ruling

For the reinvestment exemption, both the transferred and the acquired property must be the habitual residence. The habitual residence is the building that constitutes a residence for a continuous period of at least three years, except in circumstances requiring a change of domicile. Proof of residence is a matter of fact that can be proven by any valid means, with registration in the municipal register being an insufficient element on its own.

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