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V0462-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if habitual residence conditions met

The consultant asks whether the reinvestment exemption applies after leaving their primary residence to live by rental. The DGT responds that the exemption depends on both properties being primary residences and the reinvestment occurring within the prescribed period.

In 6 key points

Lifecycle

2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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