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Exemption for Reinvestment: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 57 rulings · 2025–2025

Current position

The exemption requires that both the transferred and the acquired property be habitual residences. The transferred property maintains this status if it was so at any time during the two years prior to the sale. For a property to be considered a habitual residence before completing three years of continuous residence, circumstances that necessarily require a change of domicile must occur, excluding reasons of convenience or lack of space.

The DGT's position is stable regarding temporal and habitual residence requirements. The doctrine has focused on delimiting which cases allow a property to be considered a habitual residence before the three-year mark, rejecting motives of personal convenience or lack of space.

Turning points

  1. V1618-25

    Establishes that the calculation of the three years of residence requires full ownership of the building and does not include periods prior to the acquisition of said ownership.

  2. V1794-25

    Clarifies that the birth of a child or a lack of space do not constitute circumstances that compel a change of domicile to maintain the status of a habitual residence.

Analysis based on 50 of 57 rulings with a stated position. Updated 19 July 2026.

Rulings on this topic

24

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