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V1702-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Lack of space due to family growth does not guarantee reinvestment exemption unless the change of residence is a necessity

The applicant asks whether the need for a larger home due to the birth of a child allows their current residence to be considered a primary residence, even if they have not lived there for three years. The DGT rules that a change of residence must be a necessary obligation rather than a voluntary or convenient choice.

The question raised

Possibility of attaining the status of primary residence despite not remaining in it for three years, considering the concurrent circumstances, for the purposes of applying the reinvestment exemption.

The DGT's ruling

For a dwelling to be considered a primary residence without meeting the three-year period, circumstances must exist that necessarily require a change of domicile. A lack of space due to family growth is not specifically included and is generally considered a free decision of the taxpayer. The assessment of whether an analogous circumstance truly requires a change of domicile is the responsibility of the management and inspection bodies after evaluating the evidence provided.

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