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A taxpayer inquired whether they could apply for the reinvestment exemption for a habitual residence after having lived in their Madrid home, moving for work, and returning years later without having formally notified the change of address. The Directorate General for Taxes (DGT) indicates that the exemption is available if effective residence as a habitual home can be proven on the date of transfer or on any day during the two years prior to the sale.
Question posed: Whether it is possible to avail of the exemption for reinvestment in a primary residence.
To apply the exemption, the transferred dwelling must be the taxpayer's primary residence at the time of sale or must have been so on any day during the two years prior to the transfer. The taxpayer must justify their effective residence through any means of proof admitted in Law before the Tax Administration. If it is proven that the dwelling has been the primary residence for a continuous period of at least three years, the capital gain could be exempt.
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