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V2288-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · vivienda habitual

Breakup from a de facto relationship does not automatically entitle exemption for reinvestment if less than three years of residency have been completed

A taxpayer asks whether the end of a de facto relationship allows treating a property as habitual for claiming reinvestment exemption before three years of residency have been fulfilled. The DGT states that the breakup of a de facto relationship does not equate to a marital separation, and the exemption will depend on whether it can be proven that the circumstances necessitate a change of residence.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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