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V1981-25 20 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption not applicable if sold property was not habitual in the two years prior

The consultant asks whether the reinvestment exemption can be applied to selling a property that was their primary residence until 2008 and purchasing a new one in 2025. The DGT responds that this is not possible because the sold property did not meet the requirement of being a habitual residence at the time of sale or in the two years preceding it.

The question raised

Whether, in their case, the exemption for reinvestment in a habitual residence is applicable.

The DGT's ruling

For the exemption to apply, both the transferred and the acquired property must be the habitual residence. A habitual residence is considered to be a residence maintained continuously for at least three years, or one that, without meeting that period, is lost due to justified causes such as a job transfer. The transferred property is considered habitual if it was so at the time of the sale or in either of the two years prior to the sale. In this case, having ceased to reside in the property in 2008, the requirement of habitual residence for the transfer in 2025 is not met.

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