Skip to content
V0913-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if home ceases to be habitual before transfer

A taxpayer asks whether their home remains habitual for reinvestment exemption after moving for health and accessibility reasons. The DGT responds that, as they no longer reside in it at the time of sale or in the two years prior, the conditions are not met.

In 5 key points

How it affects those involved

Taxpayers moving for health or accessibility reasons must ensure their home remains their habitual residence for two years before sale to qualify for reinvestment exemption.

Lifecycle

2026-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact