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V2065-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption applies if property was former spouse's habitual home

A taxpayer asks whether the reinvestment exemption can be applied to a property previously shared with an ex-partner, where they no longer resided. The DGT states that, in line with Supreme Court jurisprudence, the property is considered habitual residence if the former spouse maintained it as such at the time of sale or in the two years prior.

The question raised

Possibility of applying the exemption for reinvestment in a primary residence.

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