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V2628-24 19 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption may apply if illness necessitates a change of residence

A taxpayer has inquired whether the reinvestment exemption can be applied to the sale of their home after residing in it for less than three years due to a psychotic disorder. The Directorate General of Taxes (DGT) indicates that if it is proven that the illness necessitates a change of residence, the three-year period may be waived.

The question raised

Saber si puede aplicar la exención por reinversión a la ganancia patrimonial que se pueda generar en la venta.

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