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V2347-17 15 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The reinvestment exemption may be maintained if the dwelling was the primary residence up to two years prior to the sale

The taxpayer asks whether a dwelling can be considered a primary residence for the reinvestment exemption even if they no longer reside in it due to a job transfer. The DGT responds that the dwelling maintains its status as a primary residence if it has been so considered up to any day within the two years preceding the transfer.

The question raised

1. Whether the dwelling can be considered a primary residence despite the taxpayer not currently residing in it, due to a change in the taxpayer's work location.

The DGT's ruling

For the reinvestment exemption, the transferred dwelling must be the primary residence at the time of sale or have been so up to any day within the two years prior to the date of transfer. The concept of primary residence requires continuous residence of at least three years, unless circumstances requiring a change of domicile occur, such as a job transfer. Registration in the municipal register or tax domicile is insufficient to prove effective residence.

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