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V1080-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Lack of space does not require move for habitual home exemption

A taxpayer asks whether lack of space due to a third child allows claiming reinvestment exemption in habitual residence before three years of residency. The DGT responds that lack of space does not necessarily require a change of domicile.

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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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