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MEDIUM
FISCAL

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

V1146-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1146-25
Published
1 Jul 2025

Summary

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.

In 5 key points

Lifecycle

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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