Skip to content
V0423-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Lack of registration does not bar reinvestment exemption if residence is proven

The consultant asks whether the reinvestment exemption can be applied when selling habitual residence without being registered there. The DGT responds that registration is not decisive, as residence is a factual issue that must be proven by evidence.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact