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MEDIUM
FISCAL

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

V1181-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1181-25
Published
1 Jul 2025

Summary

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.

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