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V0435-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if property was habitual residence in two years prior to sale

The consultant asks whether the reinvestment exemption applies to a habitual residence after renting out and then returning to live in it. The DGT responds that the property being transferred must have been a habitual residence at the time of sale or at any point during the two years preceding the sale.

In 5 key points

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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