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V0510-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment possible with proof of habitual residence

The consultant asks how to prove habitual residence to claim the reinvestment exemption without a registration certificate. The DGT states that habitual residence can be proven by any valid means of evidence, and registration alone is not sufficient.

In 6 key points

How it affects those involved

Claimants can establish habitual residence through alternative valid evidence, not just registration.

Lifecycle

2026-03-05PublishedPublished 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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