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V2141-15 14 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment tax exemption denied if transferred property does not qualify as a primary residence

The taxpayer inquired whether capital gains from the sale of a property shared with an ex-spouse could be exempt through reinvestment in a new primary residence. The Directorate General for Taxes (DGT) ruled that this is not possible because the property in question did not meet the requirement of being the taxpayer's habitual residence.

The question raised

Si la ganancia patrimonial generada al consultante podría acogerse a la exención por reinversión en vivienda habitual.

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