Back to index
V1753-20 3 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 allow a property to be considered a primary residence before three years

A taxpayer asks whether a lack of space following the birth of a second child allows a property to be considered a primary residence before the three-year mark for the purpose of applying the reinvestment exemption. The DGT rules that a lack of space is not a circumstance that necessarily requires a change of residence.

The question raised

Possibility of considering that the dwelling, upon transfer, attained the status of habitual, given the concurrent circumstances, and applying for the exemption due to reinvestment in a habitual dwelling.

The DGT's ruling

For a dwelling to be considered habitual before the three-year period, a circumstance that necessarily requires a change of domicile must occur. A lack of space for new family members is not included in the regulations nor is it considered an analogous circumstance that compels a change. If the change of residence is a voluntary decision for convenience, the requirement for a habitual dwelling is not met.

Book your free first meeting