Skip to content
V1181-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if property not habitual residence in two years prior

A taxpayer asks whether the reinvestment exemption applies after selling a property where they resided until 2018. The DGT responds that it is not possible because the property was not their habitual residence at the time of sale or in the two years preceding it.

In 5 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact