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V2240-18 26 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Breakups do not automatically qualify a property as a primary residence without a mandatory change of address

A taxpayer inquired whether a relationship breakdown allows a property to be classified as a primary residence for reinvestment tax exemptions, even if they have not resided there for three years. The DGT ruled that a breakup is not included as a cause for a necessary change of residence, and that the decision to move must be mandatory rather than voluntary.

The question raised

Question posed: Possibility of attaining the status of habitual residence despite not remaining in it for three years, considering the concurrent circumstances, for the purposes of applying the reinvestment exemption.

The DGT's ruling

In order for a dwelling to be considered a habitual residence without meeting the three-year period, circumstances must arise that necessarily require a change of domicile. A sentimental breakup is not specifically included in the regulation nor can it be considered an analogous cause in a general manner, as it is usually a voluntary decision. The assessment of whether the change is truly necessary is the responsibility of the Tax Administration following the submission of evidence.

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