Skip to content
V0513-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not available if sold property is not habitual residence

The consultant asks whether reinvestment exemption can be applied when selling a rented property that is not the habitual residence. The DGT responds that, as the property is not the habitual residence and was not previously so, no exemption is available.

In 5 key points

How it affects those involved

Individuals selling non-primary residences cannot claim reinvestment exemption if the property was not their habitual residence in the two years prior.

Lifecycle

2026-03-05PublishedPublished 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