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V2635-24 20 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption for primary residence is unavailable if more than two years have passed since it ceased to be habitual

A taxpayer inquired whether they could apply the primary residence reinvestment exemption after selling two properties (A and B) to purchase a new one (C). The Tax Agency ruled that the exemption only applies to property B, as property A lost its status as a primary residence after more than two years had elapsed since it was vacated.

The question raised

Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual a la ganancia patrimonial que se genere en las transmisiones de las viviendas A y B.

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