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V0519-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Possibility of claiming reinvestment exemption for habitual home if gain is private and requirements met

A taxpayer asks whether they can claim the reinvestment exemption after selling a home acquired before marriage, in capital gains. The DGT states that the gain is entirely private as it relates to a private asset and that the exemption will depend on meeting the legal requirements for reinvestment and habitual residence.

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2026-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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