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V2546-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption requires the transferred property to be the main residence

The taxpayer asks whether the reinvestment exemption can be applied when selling a property awarded in a divorce to purchase another. The DGT rules that, as the taxpayer has not resided in the property for three continuous years, it does not qualify as a main residence and therefore does not permit the exemption.

The question raised

Question posed: Whether it is possible to benefit from the exemption for reinvestment in a primary residence in the event that the taxpayer transfers the property allocated to them and acquires a new property intended to be their primary residence.

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