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V1758-22 22 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption for primary residence requires three years of residency or mandatory change of domicile

A taxpayer inquired whether the exemption for reinvestment in a primary residence could be applied after selling a home held for only two years, citing the birth of a child and the need for space for remote work. The Directorate General for Taxes (DGT) ruled that these circumstances do not automatically waive the requirement for three years of effective residency.

The question raised

Posibilidad de aplicarse la exención por reinversión en vivienda habitual a efectos del IRPF.

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