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V0440-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption in habitual home requires mandatory address change

A taxpayer asks whether selling their home after returning following a divorce can qualify for reinvestment exemption if sold before three years of residency to facilitate family reconciliation. The DGT states that family reconciliation is not listed as a reason for a necessary move, so it will depend on whether the move can be proven to be mandatory rather than voluntary.

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2026-02-27PublishedPublished 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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