Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
For the exemption regarding the primary residence, residence must be continuous for at least three years or must have been so at any time during the two years prior to the transfer. The accreditation of residence is a matter of fact that must be proven by the taxpayer, given that registration in the municipal register (empadronamiento) is not sufficient proof on its own. In cases of effective residence following acquisition, the three-year period is calculated from the date of acquisition if habitability begins within the first twelve months.
The DGT's position remains stable regarding the requirement of effective residence and the taxpayer's burden of proof. Clarifications have been integrated concerning the calculation of the three-year period depending on when effective residence begins after acquisition. No fundamental changes are observed, but rather a consolidation of the need to prove habitability beyond municipal registration.
Turning points
Establishes that if effective residence begins within the first twelve months following acquisition, the three-year period is calculated from the date of acquisition.
Analysis based on 14 of 15 rulings with a stated position. Updated 26 September 2026.