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V2214-17 5 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption cannot be applied if the property ceased to be a primary residence more than two years ago

The taxpayer asks whether they can apply the reinvestment exemption for a primary residence after selling a marital home, having moved their residence in 2010. The DGT rules that this is not possible because the property has not been the primary residence during the two years prior to the sale.

The question raised

Whether it is possible to benefit from the exemption for reinvestment in a habitual residence.

The DGT's ruling

To apply the exemption, the transferred property must be the habitual residence at the time of sale or have been so on any day during the two years prior to the transfer. If the property ceased to be the habitual residence more than two years ago, this requirement is not met, and the current date of registration in the municipal register is irrelevant.

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