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V1958-17 19 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Reinvestment exemption may apply if marriage or family growth necessitates a change of residence

A taxpayer has enquired whether their property qualifies as a habitual residence to apply for the reinvestment exemption, despite not having resided there for three years, due to upcoming marriage and an increase in children. The Directorate General of Taxes (DGT) has ruled that these circumstances allow the property to be considered a habitual residence.

The question raised

Possibility of considering that the dwelling to be transferred has attained the status of habitual given the circumstances present. And, thus, being able to benefit from the exemption for reinvestment in a habitual dwelling.

The DGT's ruling

The dwelling is considered habitual if one resides in it for three years, unless circumstances arise that necessarily require a change of residence, such as marriage. In this case, the celebration of marriage and the growth of the family allow the dwelling to attain the status of habitual before the three-year period. This allows the taxpayer to benefit from the exemption for reinvestment in a new habitual dwelling.

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