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V3032-23 21 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

The reinvestment exemption requires that the change of residence be a necessity and not a voluntary decision

The taxpayer asks whether her dwelling can be considered habitual for the purposes of the reinvestment exemption, despite not having resided in it for three years, due to health problems and the layout of the house. The DGT responds that, as it is not a circumstance that necessarily requires a change of residence under the regulation, the dwelling does not qualify for such consideration.

The question raised

Whether said dwelling can be considered habitual for the purposes of the reinvestment exemption.

The DGT's ruling

For a dwelling to be considered habitual without meeting the three-year period, circumstances must exist that necessarily require a change of residence. Health problems and the layout of the dwelling are not specifically included in the regulation nor can they be considered analogous circumstances that mandate a change. If the taxpayer retains the possibility of choice, the change is a voluntary decision and the exception to the period does not apply. The assessment of whether a circumstance is necessary is the responsibility of the management and inspection authorities.

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