Skip to content
V0446-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Distance to work does not guarantee reinvestment exemption if move is not mandatory

A taxpayer asks whether a 45 km distance between home and work justifies a move to claim the reinvestment exemption for habitual residence. The DGT states that distance alone does not necessarily require a move, and the relocation appears voluntary.

In 6 key points

How it affects those involved

Taxpayers may not qualify for the reinvestment exemption based solely on distance to work if the move is not driven by necessity.

Lifecycle

2026-02-27PublishedPublished 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