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V1735-20 2 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Lack of space due to childbirth does not permit treating a property as a primary residence before three years

The inquirer asks whether the need to move to a larger property due to the birth of a child allows for the application of the primary residence reinvestment exemption before the three-year period has elapsed. The DGT responds that a lack of space is not a circumstance that necessarily requires a change of residence.

The question raised

Posibilidad de considerar que la vivienda que transmitirá ha alcanzado la consideración de habitual dadas las circunstancias que concurren. Y, así, poder acogerse a la exención por reinversión en vivienda habitual.

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