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MEDIUM
FISCAL

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

V0448-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0448-25
Published
21 Mar 2025

Summary

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.

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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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