Skip to content
Back to index
V3160-21 21 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption cannot be applied if the property ceased to be a primary residence more than two years before sale

The taxpayer asks whether they can apply the reinvestment exemption for a new home after selling their current property, which was allocated to their former spouse following a divorce. The DGT rules that this is not possible because the property no longer qualifies as a primary residence under the statutory time limits.

The question raised

Whether the exemption for reinvestment is applicable in the event that the aforementioned dwelling is transferred.

The DGT's ruling

To apply the exemption, the transferred dwelling must have been the primary residence at the time of sale or on any day during the two preceding years. In this case, as the right of use and enjoyment was awarded to the former spouse in May 2017, the dwelling ceased to be the primary residence for the applicant. Therefore, the requirement of Article 41 bis.3 of the RIRPF is not met to access the exemption.

Book your free first meeting