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V2155-24 9 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption for primary residence may apply after divorce if ex-spouse remains in the property

A taxpayer inquired whether they could claim the primary residence reinvestment exemption after selling a flat they vacated due to divorce. The Directorate General of Taxes (DGT) ruled that, according to Supreme Court jurisprudence, the property remains a primary residence for the departing spouse if the other spouse continues to reside there.

The question raised

Possibility of applying the exemption for reinvestment in the habitual residence to the capital gain generated in the transfer of the apartment in Alcobendas.

The DGT's ruling

The exemption is applicable if the transferred property is the taxpayer's habitual residence or was so in the two preceding years. In cases of divorce that necessitate leaving the domicile, it is understood that the habitual residence is transferred if the spouse remaining in it maintains it as such. The exemption shall be applied proportionally to the amount effectively reinvested in the new residence. The parking space may be assimilated to the residence if it was acquired in the same act and real estate complex.

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