Doctrine by topic · DGT Observatory

Two-Year Period: 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 13 rulings · 2015–2026

Current position

For the exemption applicable to those over 65, the property must be the habitual residence at the time of sale or must have been so on any day during the two years prior to the transfer. Leasing the property does not prevent compliance with this habitual residence requirement. The transfer must take place within that two-year period from the date when residency in the property ceased.

The DGT's position remains constant regarding the interpretation of the two-year period for the exemption for those over 65. Clarifications have been added concerning the suspension of the calculation period due to COVID-19 and the validity of the exemption even if the property is leased.

Turning points

  1. V1628-21

    Establishes that the calculation of the two-year period was suspended between March 14 and May 30, 2020, due to COVID-19 regulations.

  2. V1258-26

    Clarifies that having leased the property does not prevent compliance with the requirement of having been the habitual residence in the two preceding years.

Analysis based on 11 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0083-26 20 Jan 2026

Reinvestment exemption applicable if home ceased to be habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialtransmisión de viviendareinversión LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41
Affects CompanyExpat · Non-residentIndividual

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