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V1712-25 19 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption may apply if job transfer necessitates move to new residence

The consultant asks whether their home qualifies as habitual residence to claim reinvestment exemption after living there less than three years due to a job transfer. The DGT states that a job transfer may exempt the three-year rule if it is proven that the move is necessary and not voluntary.

The question raised

Whether the transferred dwelling is considered habitual despite not having been resided in for a continuous period of three years, thereby allowing the application of the reinvestment exemption.

The DGT's ruling

For a dwelling to be considered habitual without fulfilling three years of residence, circumstances must concur that necessarily require a change of domicile, such as a job transfer. The application of the rule requires that the change is not an option of convenience, but an obligation that remains outside the taxpayer's will. The assessment of whether the circumstance necessitates the change is a question of fact that corresponds to the management and inspection bodies following the submission of evidence.

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