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V0908-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

Purchase of new home must occur within two years of transfer of habitual residence

A taxpayer asks whether the two-year reinvestment period extends if purchasing a new home requires a delayed judicial authorization. The DGT responds that the legal acquisition must take place within this period to qualify for the exemption.

In 5 key points

Lifecycle

2026-04-24PublishedPublished 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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