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V2357-22 15 November 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption requires main residence, generally necessitating three years of residency

A taxpayer asks whether they can apply the main residence reinvestment exemption when selling an apartment to purchase a more central one following the birth of a child. The DGT rules that the birth of a child is not a circumstance that necessarily justifies a change of address to bypass the three-year residency requirement.

The question raised

Posibilidad de aplicarse la exención por reinversión en vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.

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