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V3168-18 12 December 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

A dwelling is not considered habitual if the change of residence is for convenience and not out of necessity

A taxpayer asks whether their dwelling acquired in 2017 can be considered habitual for the purpose of applying the reinvestment exemption, despite not having resided in it for three years, because the house is too large and expensive. The DGT responds that the change of residence must be mandatory and not a voluntary option or for convenience.

The question raised

Question posed: Possibility of achieving the status of habitual dwelling despite not remaining in it for three years, considering the concurrent circumstances, for the purposes of applying the reinvestment exemption.

The DGT's ruling

For a dwelling to be considered habitual without meeting the three-year period, circumstances that necessarily require the change of residence must coexist. The fact that a dwelling is too large or costly does not constitute a circumstance that compels the change, as it is a voluntary decision of the taxpayer. Therefore, if the change is not mandatory, the status of habitual dwelling for the reinvestment exemption is not achieved.

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