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V2230-22 25 October 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

The exemption for reinvestment is not applicable if the transferred property does not constitute the taxpayer's habitual residence

A taxpayer asks whether they can apply the reinvestment exemption after selling a property in Seville that had remained vacant. The DGT responds that it is not possible because the transferred property does not meet the requirement of being the habitual residence.

The question raised

Whether the requirements for applying the reinvestment exemption on a habitual residence are met.

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