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V5667-26 30 September 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption requires primary residence status and private use of the new property

The applicant asks whether their property, occupied for less than three years due to economic reasons, qualifies as a primary residence for the reinvestment exemption, and whether they can rent out rooms in the new property. The DGT states that economic circumstances do not automatically guarantee primary residence status and that, if rooms are rented out in the new property, only the proportional part used for personal use can be exempt.

The question raised

Question posed: Whether, in the described case, the dwelling intended to be transferred, in which the taxpayer has resided continuously for a period of less than three years, may be considered habitual for the purposes of the exemption for reinvestment under Article 38 of the LIRPF, and whether the aforementioned exemption may be applied despite renting rooms in the newly acquired dwelling.

The DGT's ruling

For the exemption, both the transferred and the acquired dwelling must be habitual. The transferred dwelling is considered habitual after three years of continuous residence, unless circumstances arise that necessarily require a change of domicile, which must be proven before the Administration. In the new dwelling, if rooms are rented, only the proportional part of the acquisition value corresponding to the part used privately, including common areas, shall be considered a reinvested amount.

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