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MEDIUM
FISCAL

Reinvestment exemption not applicable if property not habitual in two years prior

V0529-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0529-25
Published
28 Mar 2025

Summary

The consultant asks whether the reinvestment exemption can be applied to the sale of a property that was their residence until 2009. The DGT responds that it is not possible because the property does not meet the requirement of being a habitual residence at the time of sale or in the two years preceding it.

In 5 key points

Lifecycle

2025-03-28PublishedPublished 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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