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V1146-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment not applicable if property was not habitual residence at time of sale or in two prior years

A taxpayer asks whether reinvestment exemption applies to selling a property that was used for residence in 2014 and is now rented. The DGT responds that it is not possible because the property was not the habitual residence at the time of sale or in the two years before.

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2025-07-01PublishedPublished 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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