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A taxpayer asks whether they can apply for the reinvestment exemption for their main residence after exercising a call option. The DGT rules that for a property to be considered a main residence, the taxpayer must have held full ownership for at least three continuous years.
Question posed: Possibility of applying the reinvestment exemption for the primary residence for Personal Income Tax (IRPF) purposes.
For the exemption, the property must be the effective residence for a minimum period of three continuous years from the acquisition of full ownership. This period may only be excepted if circumstances arise that necessarily require a change of residence, which must be proven before the Administration. If the transfer occurs before completing three years of ownership, it is not considered a primary residence unless such indispensable necessity is justified.
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