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V2926-20 29 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

The birth of a child does not, in itself, justify classifying a property as a primary residence before the age of three

A taxpayer asks whether the upcoming birth of her child justifies her current home being classified as a primary residence to apply the reinvestment exemption. The DGT responds that a change of residence must be an imperative necessity rather than a voluntary decision.

The question raised

Posibilidad de considerar que la vivienda que transmitirá ha alcanzado la consideración de habitual dadas las circunstancias que concurren.

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