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V1687-22 15 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Requirements for the reinvestment exemption: necessity of holding full ownership of the dwelling for three years

The taxpayer asks whether the reinvestment exemption can be applied after selling a dwelling acquired through a lease-purchase option. The DGT responds that it is not possible because, for the dwelling to be considered habitual, the taxpayer must have held full ownership for at least three continuous years.

The question raised

Question posed: Whether the reinvestment exemption is applicable.

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