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V0601-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption applicable even if property was previously rented

The consultant asks whether reinvestment exemption applies after selling their primary residence, which was temporarily rented out, and whether using a mortgage for the new property affects the calculation. The DGT confirms that the property remains primary if sold within two years of ceasing residence, and the reinvestment amount includes the full value of the new property, regardless of external financing.

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2025-04-01PublishedPublished 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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