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V0079-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

For reinvestment exemption, property must be habitual residence

The consultant asks whether their second home can be considered a habitual residence to qualify for the reinvestment exemption, despite not having lived there for three years, due to the need to accommodate a sick relative. The DGT states that the law requires the move to be necessary, not voluntary, and that the Administration determines whether the relative's condition necessitates the move.

In 5 key points

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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