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V1729-25 23 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption not applicable if sold property was not habitual residence

The consultant asks whether the reinvestment exemption can be applied after selling a property where they returned to reside following a job transfer, without meeting the three-year period. The DGT responds that the property does not qualify as a habitual residence at the time of sale or in the two years prior.

The question raised

Whether the exemption for reinvestment in a primary residence may be applied, taking into account the job transfer in the year 2021.

The DGT's ruling

To apply the exemption, the transferred property must be the primary residence at the time of sale or have been so on any day during the two preceding years. A primary residence requires continuous residence for at least three years, unless circumstances such as a job transfer occur that allow for its qualification before said period. In this case, having ceased to reside in the property in 2021 and selling it in 2024, the requirement of habitual residence is not met either on the date of transfer or within the two-year prior period.

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