Doctrine by topic · DGT Observatory

Transfer of Real Estate: 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 42 rulings · 2014–2026

Current position

The exemption for the transfer of a primary residence requires that the property has been the taxpayer's residence at the time of sale or on any day during the two preceding years. For persons with severe dependency or those over 65 years of age, the exemption requires that the property be the primary residence. In cases of reinvestment, the period is two years prior to or following the disposal, and the exemption is applied proportionally if only a part of the new home is acquired.

The DGT's position remains constant regarding the definition of primary residence and reinvestment periods. Recent rulings focus on refining the application of the exemption in specific scenarios, such as the acquisition of partial shares, the allocation of land to economic activities, or the determination of dates in judicial auctions.

Turning points

  1. V0161-25

    Specifies that the reinvestment exemption applies proportionally to the amount used to satisfy the price according to the percentage of the share acquired.

  2. V0648-26

    Establishes that the exemption for those over 65 years of age does not cover the proportional part of the gain corresponding to land allocated to an economic activity.

Analysis based on 40 of 42 rulings with a stated position. Updated 16 September 2026.

Rulings on this topic

24
V5384-26 28 Jul 2026

Exemption not applicable if not habitual residence in two years prior

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualexencióntransmisión de inmueblesresidencia habitual LIRPF — Ley 35/2006 del IRPF art. 6.1LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0714-26 30 Mar 2026

Reinvestment exemption possible for habitual home purchase

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialvalor de transmisiónfinanciación ajena LIRPF — Ley 35/2006 del IRPF art. 38.1LIRPF — Ley 35/2006 del IRPF art. 35.2
Affects CompanyExpat · Non-residentIndividual
V0703-26 30 Mar 2026

Reinvestment exemption possible for home construction if timelines met

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualautopromociónganancia patrimonialtransmisión de inmuebles LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41
Affects CompanyExpat · Non-residentIndividual
V0648-26 20 Mar 2026

Exemption for habitual residence cannot apply to economic activity land

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexenciónganancia patrimonialactividad económicatransmisión de inmuebles LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b
Affects CompanyExpat · Non-residentIndividual
V0517-26 5 Mar 2026

Funds from loan for new primary residence may be considered reinvested

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialfinanciación ajenaimporte reinvertido LIRPF — Ley 35/2006 del IRPF art. 38LIRPF — Ley 35/2006 del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual
V1730-25 23 Sept 2025

Reinvestment exemption not applicable if property was not habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialtraslado laboraltransmisión de inmuebles LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41
Affects CompanyExpat · Non-residentIndividual
V1714-25 23 Sept 2025

Possibility of applying 65+ age exemption to two adjacent linked properties

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexenciónganancia patrimonialtransmisión de inmueblesreferencia catastral LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b
Affects CompanyExpat · Non-residentIndividual
V1256-25 9 Jul 2025

Exemption not applicable if sold property is not habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualdependencia severaexencióntransmisión de inmuebles LIRPF — Ley 35/2006 del IRPF art. 33.4.bLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0686-25 15 Apr 2025

Reinvestment exemption can be applied proportionally to ownership share

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialtransmisión de inmueblesporcentaje de participación LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41
Affects CompanyExpat · Non-residentIndividual
V0424-25 20 Mar 2025

50% exemption available on capital gains from property sold in 2012

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialexencióntransmisión de inmueblesvalor de adquisiciónvalor de transmisión LIRPF — Ley 35/2006 del IRPF art. 34LIRPF — Ley 35/2006 del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual

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