Skip to content
V0448-25 ·21 March 2025 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment not applicable if sold property no longer considered habitual residence

The consultant asks whether reinvestment exemption can be applied when selling a home and purchasing another following a job transfer. The DGT responds that it is not possible because the property no longer has the status of habitual residence having ceased to be the primary residence in 2022.

In 5 key points

Lifecycle

2025-03-21PublishedPublished 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