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V0602-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption maintained for forced residential move due to remote work changes

The consultant asks whether a forced change of residence due to remote work conditions affects the exemption for reinvestment in habitual residence. The DGT states that if the move is necessary and not voluntary, the three-year residence period may be waived.

In 6 key points

How it affects those involved

A forced change of residence for remote work reasons may allow exemption from the three-year residence requirement for reinvestment in habitual residence.

Lifecycle

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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