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V1978-25 20 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption applicable only if habitual residence requirements met

The consultant asks whether the reinvestment exemption applies after leaving their primary residence to rent another. The DGT responds that the exemption requires both properties to be habitual residences and the reinvestment to occur within the legal period.

The question raised

Whether, if applicable in their case, the exemption for reinvestment in the habitual residence applies.

The DGT's ruling

For the exemption to apply, both the transferred and the acquired property must be the habitual residence. The transferred property is considered habitual if it was so at any time during the two years prior to the sale. The reinvestment must be carried out within a period of two years, either before or after the transfer.

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