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V0083-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if home ceased to be habitual residence

The consultant asks whether the reinvestment exemption can be applied to a property that ceased to be their habitual residence in March 2024 but plans to sell before March 2026. The DGT responds that it is possible as long as the sale occurs within two years of losing habitual residence status.

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2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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