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V0088-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Breakup does not automatically make a home a habitual residence

The DGT confirms that relationship breakdown does not trigger a mandatory move, and that three years of residence are still required for a property to be considered habitual.

In 6 key points

How it affects those involved

Property owners who have ended a relationship do not automatically qualify for reinvestment exemption without meeting the three-year residency requirement.

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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