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V2058-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · vivienda habitual

Economic difficulties do not automatically allow treating a property as habitual

The consultant asks whether financial hardship allows treating a property as habitual for reinvestment exemption, despite lacking three years of residence. The DGT responds that financial circumstances do not necessarily require a change of domicile, and thus do not trigger the exception to the three-year residence rule.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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