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V0881-25 ·23 May 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if property sold before 3-year residency period

The consultant asks whether their property is considered habitual for reinvestment exemption if sold before three years of residence to be closer to work. The DGT responds that it is not habitual as the move does not fall under exceptional circumstances allowing a shorter period.

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2025-05-23PublishedPublished 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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