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V0945-25 ·27 May 2025 ·consulta-vinculante Low impact
Tax

Breakup of a de facto relationship does not automatically qualify a property as habitual residence for reinvestment exemption

The consultant asks whether the breakup of a de facto relationship allows a property to be considered habitual residence for reinvestment exemption, even without having resided there for three years. The DGT responds that the breakup of a de facto relationship does not automatically equate to marital separation and must be assessed whether it necessitates a change of residence.

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2025-05-27PublishedPublished 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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