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V1032-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption in habitual residence requires mandatory move

A disabled taxpayer asked whether they could claim the habitual residence reinvestment exemption after moving for health and work stress reasons. The DGT states that to exempt the three-year residency period, the move must be a necessity, not a voluntary choice.

In 6 key points

How it affects those involved

Taxpayers moving for health or work-related reasons may qualify for the reinvestment exemption only if the move is objectively necessary and not based on personal preference.

Lifecycle

2023-04-26PublishedPublished 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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