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V0285-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Lack of space does not prevent a home from being considered habitual if three years of residence are met

The consultant asks whether lack of space after a child's birth allows a property to be considered habitual for reinvestment exemption. The DGT responds that lack of space does not necessarily require a change of residence.

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2026-02-09PublishedPublished 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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