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V0771-25 ·5 May 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if sold property was not habitual residence

A taxpayer asks whether the reinvestment exemption applies after selling a property that was their habitual residence until 2020 and reinvesting in a new home. The DGT responds that the exemption does not apply because the property sold was not their habitual residence at the time of sale or in the two years prior.

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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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