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V1047-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Relocation must be necessity, not convenience, for reinvestment exemption

A public official asks whether their home in Zamora can be considered habitual for reinvestment exemption after a job move to Madrid, despite not having resided there for three years. The DGT states that a job transfer is a foreseeable circumstance, but the exemption only applies if the move is a necessary change, not a mere convenience.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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