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MEDIUM
FISCAL

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

V0881-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0881-25
Published
23 May 2025

Summary

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.

In 6 key points

Lifecycle

2025-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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