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V1200-25 ·2 July 2025 ·consulta-vinculante Low impact
Tax

Breakup alone does not make a home a habitual residence

A taxpayer asks whether a breakup of a sentimental relationship allows treating a property as habitual for reinvestment exemption, despite not having resided there for three years. The DGT responds that breakup is not included in the rule and that, as a voluntary decision, it does not meet the requirement of a need to change domicile.

In 6 key points

Lifecycle

2025-07-02PublishedPublished 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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