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V0008-25 ·2 January 2025 ·consulta-vinculante Low impact
Tax

Requirements for the exemption for reinvestment following the partial transfer of the primary residence

The DGT confirms reinvestment exemption is possible if reinvestment and primary residence criteria are met.

In 6 key points

How it affects those involved

Taxpayers may benefit from reinvestment exemption under specific conditions.

Lifecycle

2025-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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