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V0769-25 ·5 May 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if property was rented in previous two years

The consultant asks whether the reinvestment exemption can be applied to a primary residence after selling a property that was rented between 2022 and 2024. The DGT responds that it is not possible because the property does not meet the requirement of being a primary residence.

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2025-05-05PublishedPublished 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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