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V0077-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Reinversion exemption not applicable if property not habitual residence

The consultant asks whether their property can be considered a habitual residence for reinvestment exemption after ceasing to reside there in 2004 to care for their mother. The DGT responds that the exemption is not possible because the property was not a habitual residence at the time of transfer or in the two years prior.

In 5 key points

How it affects those involved

The exemption for reinvestment is not available if the property was not the habitual residence at the time of transfer or in the two years preceding it.

Lifecycle

2026-01-20PublishedPublished 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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