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V0607-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption requires domicile change to be a mandatory necessity

A taxpayer asks whether neighbourly harassment and health issues allow them to consider their home as habitual before three years to claim the reinvestment exemption. The DGT states that these circumstances are not specifically provided for and that the assessment of whether a domicile change is a necessary requirement lies with the Tax Administration.

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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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